Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
IAS 38: Intangible Assets provides a comprehensive overview of the recognition, measurement, and reporting requirements for intangible assets under IFRS. The course explores how organizations identify and account for assets such as patents, trademarks, licenses, software, and development projects.
Participants will learn the criteria required for recognition, examine different acquisition methods, and review the distinction between research and development activities. The course also addresses subsequent measurement models, amortization, and impairment considerations for both finite-life and indefinite-life intangible assets. The program helps professionals develop confidence in applying IAS 38 while improving consistency and accuracy in financial reporting.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Identify qualifying intangible assets.
- Apply recognition and measurement requirements.
- Distinguish between research and development expenditures.
- Understand amortization and impairment requirements.
- Compare cost and revaluation models.
Who Will Benefit
This course is designed for professionals involved in financial accounting, reporting, and financial management. It is particularly relevant for financial accountants, controllers, finance managers, auditors, and IFRS reporting professionals seeking to strengthen their expertise in financial reporting standards, compliance requirements, and the preparation and review of high-quality financial statements.
How to Access the Course
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.