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Becker Professional Education

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

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Overview / Abstract:

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:

Identify the scope and objectives of Intangible Assets under IAS 38.
Define the term intangible asset and the other terms used in IAS 38.
Recognize the criteria that must be satisfied for an assets to be classified as an intangible asset under IAS 38.
Recognize how to recognize and initially measure Intangible Assets under IAS 38.
Recognize the methodologies and factors used to measure Intangible Assets after recognition under IAS 38.
Recognize the rules that apply to the de-recognition of Intangible Assets.
Identify the Intangible Assets disclosure requirements under IAS 38.


Aug 18, 2020


Accounting , Financial Advisor CE





Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

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