Dive deep into the intricacies of accounting for research and development (R&D), goodwill, and intangible assets as per IAS 38. This course unravels essential concepts, criteria for capitalization, and subsequent measurement principles to enhance your accounting acumen. Learn how to properly account for and disclose intangible assets, including the vital processes of goodwill impairment testing and the impact of accounting policies on financial ratios.

Key Topics:

• Introduction to R&D and intangible assets
• Accounting for research costs
• Criteria for capitalizing development costs
• Initial and subsequent measurement of goodwill
• Classification and examples of intangible assets
• Practical applications and case studies

This course is designed for accounting professionals, financial analysts, and students with a basic understanding of accounting principles who wish to deepen their knowledge of IAS 38 and its practical applications.