Accounting for Intangibles and Research and Development Costs

Author: Kelen Camehl

CPE Credit:  2 hours for CPAs

This two CPE hour course focuses on accounting for intangibles, including goodwill, and with specific attention to research and development costs, and computer software.

Publication Date: March 2019

Topics Covered

  • Acquisition of Intangibles
  • Testing Impairment of Intangibles
  • Rules Related to Amortization, Impairment, and Disposition
  • Accounting for Goodwill
  • Goodwill Disclosures
  • Accounting for Research and Development Costs
  • Accounting for Costs of Computer Software Products Developed Internally and Purchased from a Third Party

Learning Objectives

  • Identify goodwill and other intangibles
  • Recognize subsequent measurement requirements for goodwill and other intangibles
  • Identify recent updates to the guidance relating to goodwill impairment testing
  • Determine the accounting methods pertaining to research and development costs
  • Identify the financial accounting treatment of computer software


Instructional Method

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites

Advance Preparation

Registration Options
Regular Fee $55.00

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