Ias 38 Intangible Assets
It is a resource controlled by the entity. The self-study course addresses requirements of IAS 38 Intangible Assets including the following. Pin Page If an internally generated intangible asset arises from the development phase of a project then. . This requirement applies whether an intangible asset is. An intangible asset is an identifiable non-monetary asset without physical substance. Research and development costs including capitalization requirements. A intangible assets that are within the scope of another Standard. Intangible assets meeting the relevant recognition criteria are initially measured at cost subsequently measured at cost or using the revaluation. IAS 38 gives further guidance on all 3 aspects. IAS 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 contra
