Intangible assets
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Capital allowances claimable on intagible assets

CPD Hours: 0.5

Price: R49.00


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Capital allowances claimable on intagible assets

Presenters : Karen van Wyk GTP(SA)

This webinar on demand is part of a series of webinars. Click here to read more


OUTCOMES OF TOPIC
After studying this topic related to intangible assets, you should be able to:
✓ Understand what is meant by an “intangible asset”;
✓ Determine whether an intangible asset will qualify for a capital allowance;
✓ Understand what is meant by “research and development”;
✓ Identify what is specifically excluded from research and development;
✓ Understand the accounting treatment of an intangible asset;
✓ Understand the accounting treatment of research and development;
✓ Understand the tax treatment of an intangible asset;
✓ Understand the tax treatment of research and development;
✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/amortization for accounting purposes;
✓ Be able to properly disclose adjustments related to an intangible asset and complete the relevant sections on the ITR14.
✓ Be able to properly disclose adjustments related to research and development and complete the relevant sections on the ITR14.
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