IFRS: Intangible Assets (IAS 38)

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1.0 Credits

The purpose of this course is to familiarize you with the initial classification, recognition and measurement of intangible assets under IAS 38, Intangible Assets. It also covers subsequent measurement and other issues that arise after the initial recognition of the asset.


  • Define an intangible asset, a research activity, and a development activity.
  • Determine the appropriate measurement at initial recognition of an intangible asset acquired through purchase or through internal development.
  • Determine the subsequent measurement of an intangible asset and explain how an entity should account for and report its intangible assets and research and development expenditures.
  • Distinguish between research and development and apply the six criteria for capitalization of development expenditures.
  • Understand the role of amortization of intangible assets with finite useful lives.
  • Describe the disclosures required by IAS 38.

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