IFRS - IAS 38 - Intangible assets

CPD hours:  1

IAS 38 sets out the recognition and measurement of intangible assets, such as patents, trademarks, and development costs. It distinguishes between research (expensed) and development (potentially capitalised), ensuring intangible resources are reported consistently.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
• For Altimax terms and conditions, please refer to our website.