Intangible Assets

by Pwc Auditor Training Claim Listing

Intangible assets have special characteristics with special recognition, measurement, and disclosure requirements. They can can be developed internally, acquired separately, or acquired in a business combination.

$88

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img Duration

1.5 Hours

Course Details

Intangible assets have special characteristics with special recognition, measurement, and disclosure requirements. They can can be developed internally, acquired separately, or acquired in a business combination. 

It is important to make distinction between these three categories as the classification determines the appropriate accounting treatment for the expenses incurred.

This course explains the various types of intangible assets and the measurement requirements of the standard (initial measurement, subsequent measurement methods, amortisation, impairment, disclosure requirements). We use practical examples and testing to enhance your understanding of the content.

 

Learning Outcomes:

  • apply the definition of intangible assets
  • distinguish different types of intangibles, such as internally generated, separately acquired and acquired through business combination
  • understand initial measurement requirements 
  • apply subsequent measurement methods for accounting intangible assets
  • understand the concept of intangible assets with finite and indefinite useful lives
  • define criteria for impairment

 

Qualifications:

You will receive a Certificate of Completion upon successful completion of the course. This course is eligible to claim professional development points from CPA and CA ANZ.

  • Brisbane Branch

    480 Queen Street QLD. 4000, Brisbane
  • Sydney Branch

    One International Towers Sydney Watermans Quay Barangaroo , Sydney

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