IAS 38: Intangible Assets
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IAS 38: Intangible Assets is one of International Financial Reporting Standards. It defines intangible assets are to be identifiable, controlled by the entity, generate probable future economic benefits and have a cost that can be measured reliably.
IAS 38 regulates the amortisation, impairment and their financial statement presentation and disclosure of the following intangible assets:
- Research and development
- Goodwill if acquired for valuable consideration
- Trade marks, patents, licence and similar rights
IAS 38 does not cover:
- Goodwill arising on a business combination
- Deferred tax assets
- Leases with the scope of IAS 17: Leases
- Financial assets
- Assets arising from employee benefits
[edit] See also
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