Welcome to the IAS 38 Intangible Assets e-learning module

This module covers the background, scope and principles under IAS 38 Intangible Assets and the application of this Standard. This module incorporates amendments to IAS 38 issued in May 2014. By completion of this module, you will be able to:

  • Identify an intangible asset
  • Describe the circumstances in which an intangible asset arises
  • Distinguish between the research and development phases of a project
  • Identify, for internally generated intangible assets, when it is appropriate to expense or capitalize costs incurred
  • Describe and apply the subsequent treatment of recognized intangible assets
  • Determine the useful life of an intangible asset
  • Calculate the amortization of intangible assets and
  • Describe how to account for retirements and disposals of intangible assets.

The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.

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