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Executive Education Series Webinar
Webinar: Accounting for Intangible Assets Under IAS 38 Intangible Assets

Patented technology, customer lists, licensing and other intangible assets require entities to define, recognize and measure items that do not have physical substance. IAS 38 Intangible Assets prescribes guidance that entities subject to International Financial Reporting Standards (IFRS) must use for the capitalization and subsequent amortization of intangible assets. In this webinar, we will provide an overview of how IAS 38 Intangible Assets and its requirements.

Learning Objectives

Topics to be covered during the course include:

  • How to evaluate internally generated costs to determine if they meet the definition of an intangible
  • How to evaluate the criteria for capitalization and subsequent amortization of intangible assets
  • Valuation options for intangibles
  • How to determine the useful life of the asset
  • Required reporting disclosures for intangible assets
  • The difference between IFRS and U.S. Generally Accepted Accounting Principles (GAAP)
Marco Pulido

Marco PulidoMarco Pulido, CPA
Marco is a CPA certified in California and has IFRS certification by both the Institute of Chartered Accountants in England and Wales (ICAEW) and the AICPA. He has over 14 years of experience in public accounting, having worked for a Big Four firm domestically and internationally. Marco has assisted large, multinational companies with technical accounting guidance, U.S. GAAP, IFRS, and other foreign GAAPs, for SEC filers (foreign and domestic), as well as private companies. He has worked with many clients in oil and gas; manufacturing, retail and distribution; transportation; consumer services; utilities; construction; real estate and agriculture.


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*Attendees must be registered individually and click on periodic participation markers throughout the webinar to receive CPE credit.

For more information regarding complaint and program cancellation policies, please contact our offices at (216) 447-9000.

CPE Sponsor LogoAll webinars are produced using the LearnLive platform. LearnLive is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Archived Recording

Original Air Date:
July 16, 2015

View Recording

Additional Details

Cost: No fee required.

CPE: Eligible for 1 CPE credit in Accounting*

Prerequisites: None

Who Should Attend? CFOs, controllers and other financial executives

Advanced Preparation: None

Program Level: Basic/Intermediate

Delivery Method: Group Internet-based

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