Accounting for Intangibles and Research and Development Costs (Currently Unavailable)
Author: Kelen Camehl
| CPE Credit: |
2 hours for CPAs |
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
