FRS 102 - Goodwill and intangibles (ICAS)



Learning outcomes:

On completion of this course you be able to:

  • Determine when intangible assets should be recognised
  • Account for intangible assets subsequent to recognition
  • Apply the FRS 102 requirements in respect of goodwill

Course content:

Intangibles other than goodwill

  • Initial recognition (separately purchased, internally generated, arising in a business combinations
  • Measurement
  • Amortisation
  • Revaluations


  • Initial recognition
  • Accounting: positive goodwill
  • Accounting: negative goodwill

Authored by:

Bruce Cowie, Head of Financial Reporting at BPP Professional Devlopment

Bruce Cowie is the Head of Financial Reporting Programmes at BPP Professional Development. He has been training full time in Financial Reporting topics since 1985, and has an expertise in IFRS, UK GAAP and US GAAP. He has trained across the world (e.g. USA, Europe, APAC, Australia, Argentina) for large multinationals, small and medium sized companies, accounting firms, professional bodies and Government entities, and still maintains a genuine love for his subjects. He has spent a considerable time in training firms for the transition to IFRS and to the new UK GAAP.

A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £35.00 (excludes VAT)