About this document
IAS 38: Intangible Asset Overview by Abdulai O. Bangura is a document available to read on EtoBox.
IAS 38 defines intangible assets as identifiable non-monetary assets without physical substance, including licenses, intellectual property, and brand names. Internally-generated intangibles are generally not capitalized, and purchased intangibles should be recognized at cost, including directly attributable costs. The standard outlines recognition, measurement, amortization, and treatment of research and development costs, emphasizing that development costs can only be capitalized if specific criteria are m
- Author
- Abdulai O. Bangura
- Language
- EN