US GAAP – Intangible assets

As well as introducing the concept of definite and indefinite life intangibles and which categories should be either amortised or tested for impairment and how to calculate the impairment amount, we will look at some specific items such as impairment of goodwill, software and web-site costs and research and development.

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Tutor: Brian Connolly, FCA, ACMA

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