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Cost Management
Home PDU for the PMP® (55 Courses) / Technical

Analysis of Intangible Assets

USD 15.00
instructor
Instructor
Alan Fata
Category
Technical
Difficulty
Easy
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Course Highlight Curriculum Course Content Take The Test
Learning Objectives:
  1. List the characteristics of intangible assets and provide several common examples.
  2. Understand that intangible assets are becoming more important to businesses and, hence, are gaining increased attention in financial accounting.
  3. Record the acquisition of an intangible asset.
  4. Describe the amortization process for intangible assets.
  5. Explain the accounting used in reporting an intangible asset that has increased in value.
  6. Explain the preferred use of historical cost as the basis for recording property and equipment and intangible assets.
  7. Realize that the use of historical cost means that a company’s intangible assets such as patents and trademarks can be worth much more than is shown on the balance sheet.
  8. Recognize that large reported intangible asset balances can result from their acquisition either individually or through the purchase of an entire company that holds valuable intangible assets.
  9. Show the method of recording intangible assets when the owner is acquired by a parent company.
  10. Explain that only those subsidiary intangible assets that meet either of two criteria are recognized separately by a parent after an acquisition.
  11. List the two criteria for subsidiary intangibles to be reported by a parent as assets on its consolidated balance sheet.
  12. Make the parent’s journal entry to record the acquisition of a new subsidiary based on the fair value of its assets and liabilities.
  13. Compute the amount to be reported as goodwill on a consolidated balance sheet when a parent acquires a new subsidiary.
  14. Understand that amounts attributed to goodwill are not amortized to expense but rather are checked periodically for loss of value.
  15. Define the terms “research” and “development.”
  16. Indicate the problem that uncertainty creates in reporting research and development costs.
  17. Understand the method by which research and development costs are handled in financial accounting as has been established by U.S. GAAP.
  18. Explain the advantages of handling research and development costs in the required manner.
  19. Recognize that many companies will report asset balances that are vastly understated as a result of the official handling of research and development costs.
  20. Realize that if payments for an asset are delayed into the future, part of that cash amount is attributed to the purchase of the asset with the rest deemed to be interest.
  21. Recognize that a reasonable rate of interest can be stated explicitly and paid when payment for a purchase is delayed so that no present value computation is needed.
  22. Determine the allocation of cash flows between principal and interest using a present value computation when a reasonable interest rate is not paid.
  23. Record the acquisition of an intangible asset when a present value computation has been required.
  24. Define the term “compounding.”
  25. Compute interest to be recognized each period when a transaction was recorded using a present value computation.
  26. Understand the difference in an annuity due and an ordinary annuity.
Course Features
Credits:
3 PDU
Skills section:
Technical
Access:
Lifetime
Questions:
15
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