Course Information

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Accounting for Intangibles (Fourth Edition)
Author: Julia K. Brazelton

Description:
Accounting for Intangibles involves classification prior to the determination of the appropriate method of accounting.

First, an overview of the acquisition of intangibles is presented with coverage of the rules related to amortization, impairment, and disposition.

Second, research and development costs are defined and classified based on the type of cost incurred.

Third, the costs of computer software products developed internally and purchased from a third party are addressed.

Fourth, accounting rules for the acquisition, impairment, and generation related to intangibles and goodwill are covered. including the 2001 changes to the rules included in SFAS No. 142.

Course Details:
Price:  $75.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Overview
CTEC course number:  None
Course was last updated on:  04/02/2008
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 5.00 CPE
National Registry Interactive 5.00 CPE
National Registry New Standards 5.00 CPE
QAS 5.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.