CPD Course: IAS 38 Intangible assets

IAS 38 Intangible Assets

Intangible assets, such as a company’s reputation, brand, copyrights and patents, can make up a significant part of a company’s value. However, intangible assets are notoriously difficult to quantify financially. How do you value something like a company’s brand, for example, in a fair and consistent way? This is exactly what this course tackles!

In this course, you will gain the relevant knowledge needed to comply with the international accounting standard for intangible assets, IAS 38. This will ensure you can account for intangible assets fairly and accurately, painting a clearer picture of the company’s financial position in the financial statements.

Provides 4 hours of CPD

What you’ll learn:

  • The definition of an intangible asset under IAS 38 so that you can correctly identify an intangible asset when it is present 
  • The recognition criteria for intangible assets according to IAS 38 for determining when an item should be recorded as an intangible asset and when it should be expensed 
  • How goodwill is measured and recorded in the financial statements – this differs from other types of intangible assets, and it’s important you understand how! 
  • What constitutes a development cost according to IAS 38 and how to distinguish these from research costs which are treated differently in the financial statements
  • The two methods for measuring intangible assets accepted under IAS 38 so that you can measure intangible assets accurately and consistently 
  • The two methods for calculating amortisation of an intangible asset and how to choose the right one for the situation to comply with IAS 38 
  • The key difference between definite and indefinite intangibles – this is critical for determining whether an asset should be amortised! 
  • How to measure the impairment of an intangible asset so that its current value is fairly reflected in the financial statements
  • How to deal with the retirement and disposal of intangible assets so that you know what to do when an intangible asset is being sold or part of a discontinued operation

Applying what you learn:
Also included in this course are practice questions and answers that will help to solidify your understanding of accounting for intangible assets and the intricacies of IAS 38. All of this means you’ll be well-equipped to apply what you learn in this course to the real world!

What’s included in the course?


  • Thoroughly explores the concepts, theories and models for this topic
  • The content is professionally explained by our expert tutors alongside a visual presentation
  • Come with downloadable audio files so you can listen to the content offline and on the go


  • Full coverage of the video content using engaging and easy-to-follow language
  • A range of examples to show you how these concepts might apply to real-life situations, e.g. in finance
  • A practical exercise for each module based on the subject’s application in a finance team

Practice questions

  • A series of questions designed to test your understanding of what you’ve learnt on the course
  • Designed to get you to apply what you’ve learned to scenarios and commit the theory to memory

Presentation slides

  • The visual presentation from the video can be accessed for note-taking and for browsing alongside the video or audio download
  • Can be viewed as still slides or in an interactive format to move around the screen

Purchasing the course

To purchase this course, simply add the course to your basket with the button below and then either proceed to checkout or continue browsing for more CPD courses…

Astranti CPD Course:
IAS 38 Intangible Assets


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