IAS 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
IAS 38 Intangible Assets 2017 - 05
IFRS 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. Therefore the disclosure
IAS 38 Intangible Assets
requires specified disclosures about intangible assets. In accordance with IFRS 3 Business Combinations if an intangible asset is acquired.
Configuration or Customisation Costs in a Cloud Computing
whether applying IAS 38
IAS 38 Intangible Assets
(See IFRS 13 Fair Value Measurement.) An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. An intangible
Intangible Assets - UK-adopted international accounting standards
(e) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IFRS 10 Consolidated Financial Statements
IAS 38 Intangible Assets
Jan 31 2010 International Accounting Standard (IAS) 38
2231 - of 2 December 2015 - amending Regulation (EC) No 1126
Dec 3 2015 regards International Accounting Standards 16 and 38 ... Plant and Equipment and IAS 38 Intangible Assets entitled Clarification of ...
AP19A: Applying IAS 16 and IAS 38 to exploration and evaluation
IAS 16 Property Plant and Equipment and IAS 38 Intangible Assets. expenditure was considered to give rise to an 'intangible' asset. Applying IAS 16 to ...
Customers right to receive access to the suppliers software hosted
IAS 38 defines an intangible asset as 'an identifiable non-monetary asset without physical substance'. It notes that an asset is a resource controlled by the
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