IAS 38 - Intangible assets

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Cost for BPP PD Members: £24.00 + VAT : 1 CPD Hours
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Overview: The following presentation looks at IAS 38, Intangible Assets. It defines what intangible assets are and how to set up the accounting treatment for these intangible assets.

Learning Outcomes: By the end of the modules you will gain a good understanding of:

  • The scope of IAS 38 and the intangible assets that it deals with
  • Definition of an intangible asset
  • Initial recognition of measurement in the financial statements
  • Subsequent measurement
  • Disclosures

Added: October 2020

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