This course covers the different types of intangible assets, and 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.
Upon successful completion of this course, participants will be able to:
- Identify the different types of intangible assets.
- Specify 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.
- Recognize how the different types of website development costs are to be recognized.
Table of Contents
Intangible Assets Other than Goodwill
Website Development Costs
Review Question Answers and Rationales
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