Can I read Ind AS 38: Intangible Assets Overview on EtoBox?

Ind AS 38: Intangible Assets Overview by Lakshmi Kant Biswas is a document available to read on EtoBox.

What is Ind AS 38: Intangible Assets Overview about?

Ind AS 38 outlines the recognition, measurement, presentation, and disclosure of intangible assets, excluding certain categories like goodwill and financial assets. It defines intangible assets, sets recognition criteria, and details initial and subsequent measurement methods, including amortization and impairment testing. The standard requires comprehensive disclosures about intangible assets and is effective for accounting periods starting on or after April 1, 2016.

Author

Lakshmi Kant Biswas

Language

EN