Can I read IAS 38 Intangible Assets Overview on EtoBox?

IAS 38 Intangible Assets Overview by Nguyen Linh is a document available to read on EtoBox.

What is IAS 38 Intangible Assets Overview about?

IAS 38 defines intangible assets as identifiable non-monetary assets without physical substance, including items like goodwill, patents, and customer lists. It outlines the treatment of research and development expenditures, specifying that research costs are expensed while development costs can be capitalized if certain criteria are met. The standard also covers amortization practices for finite and indefinite useful lives and mandates specific disclosures regarding intangible assets in financial statement

Author

Nguyen Linh

Language

EN