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Secure Transaction Accounting for Intangible Assets
Format
Self-Study
Course Level
Overview
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
1163442
July 28, 2022
There are no prerequisites.
None
32
Compliance Information
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)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 250 business books and courses. 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 …
QAS Self-Study
