Intangible assets ias 38 pdf file

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IAS 38 Intangible Assets. – What has Coldplay to with intangible assets? Gunnar Rimmel. Associate professor. Head of Financial Accounting and Reporting
IAS 38 Intangible Assets was issued by the International Accounting IAS 21 The Effects of Changes in Foreign Exchange Rates (issued December 2003).
IAS 38. International Accounting Standard 38. Intangible Assets. Objective. 1. The objective of this Standard is to prescribe the accounting treatment for
IAS 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

IAS 38 – Intangible assets. Slide 2 Investment property Intangible asset Depreciation the systematic allocation of the depreciable amount of an asset.
Goodwill acquired in a business combination is accounted for in accordance with IFRS 3 and is outside the scope of IAS 38. Internally generated goodwill is
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IAS 38 applies to all intangible assets, except: • intangible assets within the scope of another standard. (e.g. intangible assets held by an entity for sale in the.This extract has been prepared by IFRS Foundation staff and has not been approved by The recognition of an item as an intangible asset requires an entity to
IAS 38 applies to all intangible assets, except: • intangible assets within the scope of another standard. (e.g. intangible assets held by an entity for sale in the.This extract has been prepared by IFRS Foundation staff and has not been approved by The recognition of an item as an intangible asset requires an entity to

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