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IFRS: Intangible Assets (IAS 38)
CPE Self-study

IFRS: Intangible Assets (IAS 38)

Addresses requirements of IAS 38, Intangible Assets.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



1 year

Product Number


 Business & partner 
Product Details

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

The self-study course addresses requirements of IAS 38, Intangible Assets, including the following:

  • Definition of intangible assets
  • Assets excluded from the scope of IAS 38
  • Initial recognition and measurement of intangible assets
  • Research and development costs, including capitalization requirements
  • Subsequent measurement and other issues that arise after the initial recognition of the asset
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Who Will Benefit
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Learning Outcomes
  • Identify an intangible asset.
  • Identify which intangible assets may be recognized on the statement of financial position.
  • Distinguish between research and development costs and apply the six criteria for capitalization of development expenditures.
  • Determine the appropriate measurement of an intangible asset.
  • Recall the rules for subsequent measurement of an intangible asset.
  • Recognize the disclosures required by IAS 38.
Credit Info
CPE Credits
NASBA Field of Study
Familiarity with financial reporting and accounting principles under IFRS
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
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IFRS: Intangible Assets (IAS 38)
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