Accounting for Intangible Assets

Price: $9.75

CPE Credits: 1.0

Category:

Course Number: AAINTASB

intangible assets

Description:
The Accounting for Intangible Assets course covers the different types of intangible assets, and then describes how to account for goodwill, including goodwill impairment testing and the situations in which goodwill can be amortized. Further, the accounting for internal-use software, website development costs, and patents are noted. A complete set of financial statement disclosure requirements for intangible assets is also stated. Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: September 2016

Format: PDF
Pages: 27

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:
• Recognize the different types of intangible assets.
• Describe the actions to be taken when a reporting unit is disposed of.
• Recognize the intervals at which impairment testing should be conducted.
• Note the circumstances under which internal-use software development costs can be capitalized.
• Describe how the different types of website development costs are to be recognized.

 

Description:
The Accounting for Intangible Assets course covers the different types of intangible assets, and then describes how to account for goodwill, including goodwill impairment testing and the situations in which goodwill can be amortized. Further, the accounting for internal-use software, website development costs, and patents are noted. A complete set of financial statement disclosure requirements for intangible assets is also stated. Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: September 2016

Format: PDF
Pages: 27

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:
• Recognize the different types of intangible assets.
• Describe the actions to be taken when a reporting unit is disposed of.
• Recognize the intervals at which impairment testing should be conducted.
• Note the circumstances under which internal-use software development costs can be capitalized.
• Describe how the different types of website development costs are to be recognized.

 

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