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.
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.
Course description provided by BPP.
Duration: 1 hour
Cost: £30 (exc VAT)
