CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Accounting for Intangible Assets

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QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
1 Credits: Accounting

Course Description

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.

Learning Objectives

Upon successful completion of this course, participants will 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.
  • Specify 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.

Course Specifics

Course ID
1163442
Revision Date
May 14, 2020
Number of Pages
32
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

Course Instructor

Steven M. Bragg Headshot
Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with …

Steven M. Bragg, CPA Read More »

Accounting for Intangible Assets

Expert Instructors
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear
Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
1 Credits: Accounting

Course Description

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.

Learning Objectives

Upon successful completion of this course, participants will 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.
  • Specify 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.

Course Specifics

Course ID
1163442
Revision Date
May 14, 2020
Number of Pages
32
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

Course Instructor

Steven M. Bragg Headshot
Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with …

Steven M. Bragg, CPA Read More »

Accounting for Intangible Assets

Expert Instructors
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear