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.

Key information

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs.

BPP is a leading provider of online technical CPD for accounting professionals. 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.