FRS 102 - goodwill and intangibles

FRS 102 - goodwill and intangibles


From 1 January 2015 UK GAAP was replaced with a self-contained standard FRS 102. This course forms part of a series of online course that cover the accounting treatment required under this new standard. 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.

On completion 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.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £30.00 (excludes VAT)