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With intangible assets forming an increasing proportion of a company’s value, understanding their recognition, measurement, and accounting treatment is essential.

This course explores IAS 38 'Intangible Assets' and considers practical examples and real-world challenges encountered when accounting for intangible assets.

It highlights areas requiring judgment, such as recognition criteria, valuation, and amortisation.

Participants will gain insights into the guidance provided by accounting standards and how this is applied in practice, as well as how to identify areas needing careful consideration.

By the end, you will have a clearer understanding of how to navigate the complex areas of IAS 38 and account for intangible assets effectively.

This on-demand course takes approximately 1 hour to complete and may contribute up to 1 hour of verifiable CPD if you can demonstrate its relevance to your role.

Start today and complete it at your own pace.