c12 lo
-describe the characteristics, valuation, and amortization of intangible assets
-describe the accounting for various types of intangible assets
-explain the accounting issues for recording goodwill
-explain impairment procedures and presentation requirements for intangible assets
-describe accounting and presentation for research and development and similar costs

intangible asset issues
-characteristics
-valuation
-amortization

types of intangibles
-marketing-related
-customer-related
-artisic-related
-contract-related
-technology-related
-goodwill

impairment and presentation of intangible
-limited-life intangibles
-indefinite-life intangibles other than goodwill
-goodwill
-presentation

research and development costs
-identifying R&D
-accounting for R&D
-similar costs
-presentation