|Author :||Steven Bragg, CPA|
|CPE Credits :||1.0|
|IRS Credits :||0|
|Passing Score :||70%|
|Primary Subject-Field Of Study:||
Accounting - Accounting for Course Id 1124
The Accounting for Intangible Assets course covers the different types of intangible assets, and then describes how to account for goodwill, including goodwill impairment testing and the situations in which goodwill can be amortized. Further, the accounting for internal-use software, website development costs, and patents are noted. A complete set of financial statement disclosure requirements for intangible assets is also stated.
|Usage Rank :||0|
|Experience Level :||Overview|
|Additional Contents :||Complete, no additional material needed.|
|Additional Links :|
|Advance Preparation :||None.|
|Delivery Method :|
|Intended Participants :||Anyone needing Continuing Professional Education (CPE).|
|Revision Date :||06-Sep-2016|
|NASBA Course Declaration :||Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.|
|Approved Audience :||
NASBA QAS - NASBA Registry - 1124
|Keywords :||Accounting, Accounting, Intangible, Assets, cpe, cpa, online course|
|Learning Objectives :||
CPA Accounting Course Learning Objectives
Describe the actions to be taken when a reporting unit is disposed of.
Recognize the intervals at which impairment testing should be conducted.
Note the circumstances under which internal-use software development costs can be capitalized.
Describe how the different types of website development costs are to be recognized.
|Course Contents :||
Chapter 1 - Accounting for Intangible Assets
Intangible Assets Other than Goodwill
Website Development Costs