FRS 102 – Valuation of Intangible Assets


Cost for BPP PD Members: £239 + VAT 3 CPD Hours
(£299.00 + VAT for non BPP PD Members Click Here for details of our membership scheme).

Course level


Course Content

The identification and valuation of intangible assets in a business combination, as well as annual impairment tests for goodwill, requires a solid understanding of appropriate valuation methods.

Professionals working for businesses considering acquisitions both now and in the future will need to understand the impacts on their group prior to entering into such a transaction. This course is aimed at preparers of financial statements within listed companies, or large private companies complying with International Financial Reporting Standards and business analysts considering any form of business combination.

Learning outcomes include obtaining a greater understanding of:

  • Different classes of intangible assets
  • Fair value definition
  • Appropriate valuation methods for intangible assets
  • The concept of cash-generating units
  • Annual impairment testing for intangible assets with indefinite lives, including goodwill

"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

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