By the end of this event the participant should:
Understand the scope of IAS 38 Intangible Assets;
Understand the IAS 38 definition of intangible assets;
Understand the accounting treatment of intangible assets under IAS 38; and
Know how to recognise and measure intangible assets under IAS 38.
The webinar will cover the following topics:
IAS 38 scope.
Definition of "intangible assets".
How to identify an intangible asset.
How to recognise an intangible asset.
Measurement of an intangible asset.
Disclosure of intangible assets.