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The purpose of this course is to provide an overview of intangible asset accounting and reporting methods. First, the course presents historical perspectives and current trends in intangible asset creation and valuation. Next, generally accepted accounting principles (GAAP) guidance for recognition and valuation are presented.

Both U.S. GAAP and International Financial Reporting Standards (IFRS) are considered. This course serves as a guide for accounting and finance professionals who need to fully understand how to prepare and interpret financial reports.

Course Series

This course is included in the following series:

2 CoursesIntangible Asset Valuation

  1. Intangible Asset Valuation for Accounting and Reporting
  2. Intangible Asset Valuation II - Examples and Appraisal
Learning Objectives
  • Recognize the need to address intangible asset valuation  
  • Identify generally accepted accounting principles (GAAP) for intangible asset reporting
  • Recognize the differences between U.S. GAAP and International Financial Reporting Standards (IFRS) guidance for intangible asset accounting
Last updated/reviewed: August 28, 2023
23 Reviews (99 ratings)

Reviews

5
Anonymous Author
Professor Demaline is very easy to understand and his slide show presentation is in alignment with what he discusses. He made the topic easy to understand. It was also interesting to get his view of the role intangible assets will have in the future.
5
Anonymous Author
The course is informational, and the instructor is clear and covers key points. The historical trend in intangibles was well laid out and drives home the importance of this area. Internally developed intangibles and example was done well.
5
Member's Profile
This course was very interesting. I wasn't aware the intangible assets are adding more to the company's assets. I thought they are always les and causes no big change to the assets. There is nothing that i didn't like about this course.
2
Anonymous Author
The information presented is not very useful. There is too much discussion about trends and not enough information regarding how to actually value intangible assets. Overall, this is not a very useful webinar.
4
Member's Profile
A good, brief course on GAAP and IAS intangible assets. There is an informative discussion of the increasing value of intangible assets in the Information Age,
5
Member's Profile
I like that the instructor followed a good pace reviewing the material and had incorporated quick checks throughout the course to ensure understanding.
4
Member's Profile
This session provides a lot of good information but unfortunately these are not in highlights. One could easily miss it if not very focused.
4
Anonymous Author
The course is well structured and provides a simple overview of US GAAP recognition and valuation methods for intangible assets.
4
Anonymous Author
Good overview in just a half-hour but arguably misses software, especially internal-use software which has broad applicability.
4
Member's Profile
Although very basic, it was a good refresher. The examples were good but could have used a bit more complexity.
5
Anonymous Author
Simple and brief introduction on recognizing and valuation of intangible assets. Examples were easy to follow.
3
Anonymous Author
The comparison of US GAAP to IFRS with regard to the reporting of intangible assets was very interesting.
4
Anonymous Author
Decent course. Would benefit from including different book and tax treatment of intangibles.
5
Member's Profile
Good as an introductory course: provides a good overview. Well organized and presented.
5
Member's Profile
Easy to follow with good examples; very useful comaprison between IAS and US GAAP
5
Anonymous Author
Good overview of intangible asset valuation and financial statement disclosure.
4
Anonymous Author
Good discussion on trends on intangible assets. Better if with more examples.
5
Anonymous Author
Very basic but good overview of increasing importance of intangible assets.
5
Anonymous Author
Good overview of intangible asset valuation for accounting and reporting.
5
Anonymous Author
Very clear and informative overview of Intangible Assets Accounting
4
Anonymous Author
important subject matter
3
Member's Profile
Talks very slow
4
Member's Profile
Good review
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Prerequisites
Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Intangible Asset Valuation for Accounting and Reporting5:03
Intangible Asset Valuation
  Market-to-Book Ratio6:07
  Intangible Assets Recognition and Valuation Guidelines 7:38
CONCLUSION
  Recognition and Valuation 14:08
Continuous Play
  Intangible Asset Valuation for Accounting and Reporting 32:56
SUPPORTING MATERIALS
  Slides: Intangible Asset Valuation for Accounting and ReportingPDF
  Intangible Asset Valuation for Accounting and Reporting Glossary/IndexPDF
REVIEW and TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam