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.
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:
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.
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