Accounting for Intangibles and Research and Development Costs (Currently Unavailable)

Author: Kelen Camehl

This two CPE hour course focuses on accounting for intangibles, including goodwill, and with specific attention to research and development costs, and computer software.

Publication Date: March 2019

Topics Covered

• Acquisition of Intangibles
• Testing Impairment of Intangibles
• Rules Related to Amortization, Impairment, and Disposition
• Accounting for Goodwill
• Goodwill Disclosures
• Accounting for Research and Development Costs
• Accounting for Costs of Computer Software Products Developed Internally and Purchased from a Third Party

Learning Objectives

• Identify goodwill and other intangibles
• Recognize subsequent measurement requirements for goodwill and other intangibles
• Identify recent updates to the guidance relating to goodwill impairment testing
• Determine the accounting methods pertaining to research and development costs
• Identify the financial accounting treatment of computer software

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None