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Accounting for Assets under IFRS: What You Need to Know about Intangible Assets (IAS 38) 

On Demand

The global adoption of International Financial Reporting Standards has ushered in new and evolving complexities and nuances related to Intangible Assets (IAS 38). Learn how to effectively apply these standards within your organization.

Learning Objectives:
Obtain not only just theoretical knowledge, but also relevant background experience and practical working knowledge of Intangible Assets within International Accounting Standards (IAS 38). Enhance your ability to properly, effectively and easily apply IAS 38 to financial statements in accordance with International Financial Reporting Standards (IFRSs). At the conclusion of this session, you will be able to:

  • Define the scope of Intangible Assets under IAS 38.
  • List the definition of Intangible Assets under IAS 38.
  • Define the rules to determine when to recognize Intangible Assets under IAS 38.
  • Outline the methodologies utilized for valuation of Intangible Assets at the various stages of its life under IAS 38.
  • Define the Intangible Assets disclosure requirements under IAS 38.
  • Access a checklist on when and how to apply IAS 38.
Delivery Method:
Self-Study

View course demo >>

Program Level:
Intermediate

Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.

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  • Instructor(s): Timothy F. Gearty, CPA, MBA, JD
  • Format: On Demand
  • Field of Study: Accounting
  • Credits: 2
  • Price: $150.00
  • Prerequisites: 2 to 3 years of international reporting experience or the successful completion of Becker Professional Education's International Financial Reporting Standards courses:
    • International Financial Reporting Standards and the Impact on your Organization
    • International Financial Reporting Standards and the Impact on your Balance Sheet
    • Understanding the Fundamental Concepts and Characteristics of International Financial Reporting Standards
  • Advanced Preparation: 
  • Course Level: