About this Seminar

This course is relevant to entities that hold intangible assets as well as to those entities that are involved in research and development which may lead to the recognition of future intangible assets. The course will provide you with an introduction to the requirements of IAS 38 Intangibles and covers the following:

  • Overview of the scope and key definitions necessary to understand and correctly apply IAS 38

  • The initial recognition and measurement requirements applicable to intangible assets

  • The circumstances in which an entity would expense costs incurred in respect to an intangible asset

  • Subsequent accounting for intangible assets

  • Accounting for intangibles with indefinite useful lives

  • Preparation of the disclosures required in respect to intangible assets.

How this seminar can help your business

Many assets either acquire intangible assets or develop them internally. This course will help you understand the main requirements of IAS 38 so that you know when you can recognise an intangible asset and also how you should measure it. It will also assist you in identifying the correct standard to apply to a transaction through the use of worked examples and common errors.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).

IFRS Instructor

Dean Ardern

Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face. Dean has presented academic and professional training seminars and published papers on various topics in financial accounting and reporting in Australia and internationally. Dean has also participated in various professional liaison and working groups, including the AASB’s Disclosure Initiative Project Advisory Panel and the Institute of Actuaries of Australia’s Insurance Accounting Standards Committee.