IAS 38Intangible Assets

Course

13 chapters · 18 lessons · about 6 h 49 min

01Objective and scopeNot started1 lesson0/1
- Not startedObjective and scope of IAS 38Lesson20 min34 exercises
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- Chapter training · 34 exercises
- Chapter 1 mini-case · advanced
02Definitions and characteristics of an intangible assetNot started2 lessons0/2
- Not startedWhat is an intangible asset?Lesson20 min51 exercises
- Not startedThe vocabulary of IAS 38Lesson25 min13 exercises
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03Recognition and initial measurementNot started1 lesson0/1
- Not startedRecognising an intangible asset: the two conditionsLesson15 min36 exercises
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- Chapter training · 36 exercises
- Chapter case studyAcquisition of a management software licence · foundation
04Separate acquisitionNot started1 lesson0/1
- Not startedThe cost of a separately acquired intangible assetLesson25 min40 exercises
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05Business combination, government grant and exchangeNot started2 lessons0/2
- Not startedIntangible assets acquired in a business combination; acquired in-process R&DLesson20 min20 exercises
- Not startedIntangible assets received by way of a government grant or through an exchange of assetsLesson25 min17 exercises
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06Internally generated goodwill and intangible assetsNot started2 lessons0/2
- Not startedResearch and developmentLesson25 min85 exercises
- Not startedInternally generated goodwill, brands and customer lists: what never reaches the balance sheetLesson18 min35 exercises
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07Recognition of an expenseNot started1 lesson0/1
- Not startedExpenditure always recognised as an expenseLesson25 min37 exercises
- Not startedPast expenses not recognised as an assetCovered in the lesson “Research and development”
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08Measurement after recognition: cost and revaluation modelsNot started2 lessons0/2
- Not startedAfter recognition: cost model or revaluation modelLesson20 min40 exercises
- Not startedThe revaluation model: active market, increases and decreasesLesson30 min31 exercises
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09Useful lifeNot started1 lesson0/1
- Not startedFinite or indefinite useful life; contractual rights and renewalsLesson25 min30 exercises
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10Intangible assets with finite useful livesNot started2 lessons0/2
- Not startedAmortising an intangible asset with a finite useful lifeLesson25 min54 exercises
- Not startedResidual value and annual review of the period and methodLesson22 min28 exercises
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11Indefinite useful lives and impairmentNot started1 lesson0/1
- Not startedIndefinite useful life: no amortisation, but a test every yearLesson22 min37 exercises
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12Retirements and disposalsNot started1 lesson0/1
- Not startedDerecognising an intangible assetLesson22 min34 exercises
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- Chapter training · 34 exercises
- Chapter 12 mini-case · expert level
13DisclosureNot started1 lesson0/1
- Not startedDisclosures about intangible assetsLesson25 min37 exercises
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CERTYNEX IFRS ACADEMY

Course

Contents — IAS 38 — Intangible Assets