Accounting
Impairment Testing: IAS 36 Value in Use, CGUs & Goodwill
AdvancedCertificate$9.99
Intangible Assets (IAS 38): R&D Capitalisation, Amortisation & Software Costs
Research vs development with the six-criteria checklist, development cost from time sheets and overhead, internally developed software by stage, straight-line and units-of-production amortisation, indefinite lives and the annual impairment test, revaluation vs cost model, disposals with deferred consideration and the intangibles roll-forward with a chart: 8 graded labs on one fictional robotics company.
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What you'll build
What you will be able to do
Each lab ends with a concrete result that you build yourself and the checker confirms, cell by cell.
- Count the IAS 38 criteria met by each of Orbitline’s eight R&D projects, decide capitalise or expense and total both amounts.
- Build the cost of the Gripper v2 development asset from time sheets, a directly attributable overhead rate and other costs, and split off what must be expensed.
- Classify the costs of Orbitline’s new warehouse system by stage and cost type, total the capitalised amount and start amortisation at go-live.
- Build two six-year schedules: straight-line for the Gripper v2 development asset (from April 2026) and units of production for a technology licence.
- Decide which of Orbitline’s intangibles must be tested for impairment at year-end, calculate the losses and reassess one indefinite life.
- Revalue Orbitline’s tradable delivery permits to the active-market price, book the surplus to OCI and see how amortisation changes. Then you pick the model for a patent.
- Measure the consideration for a firmware sale with deferred payment, then calculate the carrying amount and gain or loss for three intangibles sold in 2026.
- Complete Orbitline’s 2026 intangibles roll-forward by class, as in the notes to the financial statements, and chart the carrying amounts.
About this course
When does spending on a new product or piece of software become an asset rather than an expense? This course answers it through practical spreadsheet cases under IAS 38. You sort costs into research and development using the six recognition criteria, build a capitalised development cost from timesheets and overhead rates and decide which phases of an internal software project qualify. You then prepare straight-line and units-of-production amortisation schedules, run the annual impairment test for indefinite-life intangibles and compare the revaluation and cost models, including when an active market is required. A derecognition case covers a sale with deferred consideration and the resulting gain, and the final lab produces the carrying-amount reconciliation for the notes. For accountants, auditors and finance students.
Curriculum
Course content
8 lessons · 8 labs · 2.1 h · final exam
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Unlocked when you buy the course
- Final exam
Certificate
Finish with a certificate you can verify
Complete every lesson and pass the final exam to receive a certificate of completion for this course, with a unique credential ID and a public verification page.
- Names the course, your score and the date of issue
- A verification link for your CV or LinkedIn profile
- 12 questions, 75% to pass, unlimited retries.
A Tutorvo certificate confirms that you completed a course. It is not an official or professional qualification.
Before you buy
Questions about this course
Is this a subscription?
No. You pay $9.99 once for this course. There is no subscription and nothing renews automatically. Prices are in US dollars; taxes may be added where required.
What exactly do I get?
All lessons and labs of this course, the final exam and the certificate, including later updates to the course, for as long as Tutorvo offers it. Access is personal and tied to your account.
Can I get a refund?
Yes. If you are not satisfied, email hello@tutorvo.com within 14 days of buying and we refund the course in full via Stripe. The guarantee does not apply once a certificate for the course has been issued to you, or where there are signs of abuse.
When can I start?
Right after payment. Access starts immediately at your request; for consumers in the EU/EEA the statutory right of withdrawal therefore ends once access has begun, while our 14-day money-back guarantee applies regardless.
Do I need Excel or other software?
No. The labs run in a spreadsheet inside your browser on a laptop, tablet or phone. Function names and syntax follow Excel.
Is the certificate an official qualification?
No. It confirms that you completed all lessons of the course and passed its final exam. It is not an official, state-recognised or professional qualification. The name is taken from your profile when the certificate is issued.
Full details are in our Terms · hello@tutorvo.com
Accounting
Purchase Price Allocation: Goodwill, Intangibles & Fair Value Step-ups
AdvancedCertificate$9.99