Deloitte e-learning — IAS 38

Published on: 24 Jun, 2010

This Deloitte e-learning module provides training in the background, scope and principles under IAS 38 Intangible Assets, and the application of this Standard.

Topics covered include the definition of an intangible asset, distinguishing research from development, determining which costs should be expensed or capitalised, accounting for intangible assets after initial recognition, amortisation and derecognition.


The e-learning module can be accessed here.

e-learning (50) Image

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