About the course
This course introduces the accounting guidance under ASC 350 for various different types of intangible assets, such as goodwill, intangible assets other than goodwill, internal-use software and website development costs. It also introduces the presentation and disclosure requirements associated with these types of assets, in the period of acquisition and in subsequent periods.
By the end of this course, participants should be able to:
- distinguish intangible assets acquired in a business combination that should be recognized separately from goodwill
- compute the amount that should be recognized for intangible assets acquired other than in a business combination
- recall the accounting for costs associated with internally developed intangible assets
- apply the accounting for software costs, depending on the stage of development
- determine the subsequent measurement accounting for intangible assets
- recall the disclosure requirements related to intangible assets and goodwill.
Because of COVID-19, many providers are cancelling or postponing in-person programs or providing online participation options.
We are happy to help you find a suitable online alternative.