Even though you can’t see or touch intangible assets, they really do exist! This CPE-eligible eLearning course (1.0 CPE) will explore the basic accounting requirements of intangible assets as governed by IFRS under IAS 38, and by the end of this course, you’ll see that intangibles do exist! This course will cover the initial recognition and measurement requirements for intangible assets as well as subsequent measurement considerations, including the requirements for internally generated intangible assets.