IAS 38 - Intangible Assets

This module builds foundational knowledge of IAS 38 - Intangible Assets.

This course covers:

• Scope and Definitions
• Identification of Intangible Assets that qualify for Recognition
• Internally Generated Intangible Assets
• Externally Acquired Intangibles
• Initial Measurement
• Subsequent Measurement and Derecognition
• Disclosures

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.