Ias 38
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IAS 38 — Intangible Assets - IAS Plus
WEBThe objective of ias 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met.
Iasplus.comIAS 38 – 2021 Issued IFRS Standards (Part A)
WEBias 38 2021 Issued IFRS Standards (Part A) Intangible Assets. In April 2001 the International Accounting Standards Board (Board) adopted ias 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998.
Ifrs.orgIFRS - IAS 38 Intangible Assets
WEBias 38 sets out the criteria for recognising and measuring intangible assets and requires disclosures about them. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights.
Ifrs.orgIAS 38 — Intangible Assets
WEBias 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights).
Iasplus.comIAS 38: Scope, Definitions and Disclosure - IFRScommunity.com
WEBApr 12, 2024 · ias 38 outlines the accounting treatment for intangible assets, which are assets that: lack physical substance, are non-monetary, and. identifiable. ias 38 applies to all intangible assets not specifically addressed by other IFRSs. Excluded assets, such as deferred tax assets and goodwill, are detailed in ias 38.2-3.
Ifrscommunity.comIAS 38 Intangible Assets - ifrs.com
WEBias 38 Intangible Assets. The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset …
Ifrs.comRecognition and Cost of Intangible Assets (IAS 38)
WEBApr 12, 2024 · ias 38 provides guidance on recognising an expenditure either as an intangible asset or an expense in profit or loss. Moreover, it outlines what should be included in the cost of an intangible asset.
Ifrscommunity.comCapitalisation of internally generated intangible assets - KPMG
WEBMay 3, 2021 · ias 38 defines Research and Development as follows: ‘Research’ is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.
Kpmg.comIAS 38 — Intangible Assets
WEBias 38 outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights).
Iasplus.comIAS 38 Intangible assets - PwC
WEBias 38 Intangible assets. Overview. When we have an asset that is controlled by the entity, future economic benefits are expected to be derived from the asset, there is lack of physical substance but the asset is identifiable, we speak about intangible assets as defined by the ias 38 standard.
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