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UK & Irish GAAP: Intangible Assets

(0 reviews)
by Steve Collings

Part of a series on 2024-25 UK & Irish GAAP. This short course looks at everything you need to know about intangible assets, including recognition, measurement, amortisation rules, accounting for goodwill and recording and presenting R&D expenditure.

£100+vat
1 CPD hours
120 days' access

This course will enable you to

  • Explain the criteria for recognising an intangible asset
  • Outline the cost and revaluation measuring models
  • Identify when intangible assets can be amortised and for how long
  • Advise on how goodwill should be recognised on the balance sheet
  • Express the importance of keeping track of R&D activities separately
  • About the course

      Part of a series on 2024-25 UK & Irish GAAP. Intangible assets can be problematic transactions to account for in the financial statements because of their subjectivity and the fact that they are to all intents and purposes "invisible".

      This short course looks at the complexities involved in accounting correctly for intangible assets.

    Look inside

    Contents

    How it works

    Author

    author avatar

    Steve Collings

    Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.

    Reviews

    (0 review)
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    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.

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