UK & Irish GAAP: Intangible Assets
Part of a series on 2024-25 UK & Irish GAAP. This short course looks at everything you need to know about intangible assets, including recognition, measurement, amortisation rules, accounting for goodwill and recording and presenting R&D expenditure.
This module will enable you to
- Explain the criteria for recognising an intangible asset
- Outline the cost and revaluation measuring models
- Identify when intangible assets can be amortised and for how long
- Advise on how goodwill should be recognised on the balance sheet
- Express the importance of keeping track of R&D activities separately
About the module
Part of a series on 2024-25 UK & Irish GAAP. Intangible assets can be problematic transactions to account for in the financial statements because of their subjectivity and the fact that they are to all intents and purposes "invisible".
This short course looks at the complexities involved in accounting correctly for intangible assets.
Contents
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More in this series
Take a look more modules from the series: 2024 UK & Irish GAAP Update
This course is only available as part of an accountingcpd licence.