CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Accounting for Intangible Assets

Icon_Self-Study
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:

  • 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.

Course Specifics

Course ID
1163442
Revision Date
May 14, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

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
Format
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear
Icon_Self-Study
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:

  • 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.

Course Specifics

Course ID
1163442
Revision Date
May 14, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

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
Format
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear