An intangible asset shall be regarded by the entity as having an indefinite useful life when, based on an analysis of all of the relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity
IAS
primarily from International Accounting Standard IAS 38, “Intangible Assets” published by the International Accounting Standards Board (IASB) It also contains
31 jan 2010 · International Accounting Standard (IAS) 38, ―Intangible Assets‖ published by the International Accounting Standards Board (IASB)
ipsas intangible assets
a research phase; and b a development phase IAS 38 specifically prohibits the following internally generated intangible assets from being recognised: • goodwill
reporting ifrsfactsheet intangible assets
(a) In accordance with this Standard and IFRS 3 (as revised in 2008), an acquirer recognises at the acquisition date, separately from goodwill, an intangible asset
IAS
IN1 Hong Kong Accounting Standard 38 Intangible Assets (HKAS 38) Impairment of Assets to converge with IFRS 3 and the revised versions of IAS 38 and
hkas
(f) goodwill acquired in a business combination (see IFRS 3 Business Combinations) (g) deferred acquisition costs, and intangible assets, arising from an insurer's
ias intangible assets summary
In accordance with this Standard and IFRS 3 (as revised in 2008), an acquirer recognises at the acquisition date, separately from goodwill, an intangible asset of
Admin Service Asset Management IAS Intangible Assets (by IFRS )
IFRS 3 Business Combinations 15 3 IAS 38 Intangible Assets 25 4 IAS 36 Impairment of Assets 32 5 Determinants of compliance levels with disclosures
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Goodwill is covered by IFRS 3 Page 7 Intangible Assets – key defintions Intangible asset: An identifiable nonmonetary
Intangassets
Intangible Assets. In April 2001 the International Accounting Standards Board (Board) adopted IAS 38. Intangible Assets which had originally been issued by
IFRS 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. Therefore the disclosure
requires specified disclosures about intangible assets. In accordance with IFRS 3 Business Combinations if an intangible asset is acquired.
(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
(e) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IFRS 10 Consolidated Financial Statements
Jan 31 2010 International Accounting Standard (IAS) 38
Dec 3 2015 regards International Accounting Standards 16 and 38 ... Plant and Equipment and IAS 38 Intangible Assets entitled Clarification of ...
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 ...
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
IAS 38 – 2021 Issued IFRS Standards (Part A)