FRS 102 goodwill and intangibles online course
This course looks at section 18 intangible assets other than goodwill and part of section 19 covering goodwill.
Within the course, we will look at the treatment of intangible assets and goodwill under FRS 102 including recognition and measurement as well as amortisation of these assets. Also included in the course is the treatment of development costs and the accounting policies available.
Price: £35 + VAT
BPP are currently in the process of moving to a new online system and therefore we ask in the interim that you email BPP (using the booking button above) to book your online course.
What you will gain
This course will help you understand the treatment of intangible assets and goodwill under FRS 102 including recognition and measurement, amortisation of these assets and the treatment of development costs.
By the end of this course, you will have a greater understanding of:
- what intangible assets can be capitalised under FRS 102
- the time periods over which amortisation should be charged
- how to calculate goodwill
- when intangible assets can be revalued
- the treatment of negative goodwill
- the choices available for the treatment of development costs
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