Our instructors, who are experts in IFRS, designed the professional materials according to the IAS 38 Intangible assets standard currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment. The material ends with a test questionnaire.
The e-learning introduces the following topics:
- Definitions: key characteristics of intangibles, recognition criteria
- Recognition: classification and initial recognition of internally generated and separately acquired intangible assets and intangibles acquired through business combinations
- Measurement: initial and subsequent measurement of internally generated and separately acquired intangible assets and intangibles acquired through business combinations; amortisation and impairment
- Measurement: measurement of provisions - discounting, reversal, how to account for reimbursements