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Courses/Accounting & Tax/Accounting

Accounting for R&D, Goodwill, and Intangible Assets: IAS 38

Master the nuances of accounting for R&D, goodwill, and intangible assets under IAS 38

Created byUKElite Accounting Training
4.0
(1 reviews)
BeginnerUpdated Aug 13, 2024
Accounting for R&D, Goodwill, and Intangible Assets: IAS 38

What You'll Learn

check_circleUnderstand the fundamental concepts of R&D under IAS 38
check_circleLearn to account for research costs appropriately
check_circleIdentify criteria for capitalizing development costs
check_circleGain knowledge on the initial and subsequent measurement of goodwill
check_circleClassify various intangible assets correctly
check_circleApply practical case studies to reinforce learning

About This Course

Dive deep into the intricacies of accounting for research and development (R&D), goodwill, and intangible assets as per IAS 38. This course unravels essential concepts, criteria for capitalization, and subsequent measurement principles to enhance your accounting acumen. Learn how to properly account for and disclose intangible assets, including the vital processes of goodwill impairment testing and the impact of accounting policies on financial ratios.

Key Topics:

  • Introduction to R&D and intangible assets
  • Accounting for research costs
  • Criteria for capitalizing development costs
  • Initial and subsequent measurement of goodwill
  • Classification and examples of intangible assets
  • Practical applications and case studies


This course is designed for accounting professionals, financial analysts, and students with a basic understanding of accounting principles who wish to deepen their knowledge of IAS 38 and its practical applications.

Your Instructor

UKElite Accounting Training
UKElite Accounting Training
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star78 reviews

UKElite Accounting Training provides cutting-edge professional development courses tailored for accounting professionals across the United Kingdom. Our mission is to deliver top-tier education that equips accountants with the latest skills and knowledge needed to excel in their careers. Our expert instructors offer real-world insights and practical guidance across a wide range of accounting disciplines. With a commitment to excellence and continuous improvement, UKElite Accounting Training is your trusted partner in professional growth.

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What Students Are Saying

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Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.