Transcription of Indian Accounting Standard (Ind AS) 38 Intangible Assets
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Indian Accounting Standard ( ind as ) 38 Intangible AssetsIndian Accounting Standard 38 Intangible AssetsContents ParagraphsOBJECTIVE1 SCOPE2 7 DEFINITIONS8 17 Intangible assets9 17 Identifiability11 12 Control13 16 Future economic benefits17 RECOGNITION AND MEASUREMENT18 67 Separate acquisition25 32 Acquisition as part of a business combination33 43 Measuring the fair value of an Intangible asset acquired in a business combination35 41 Subsequent expenditure on an acquired in-process research and development project42 43 Acquisition by way of a government grant44 Exchanges of assets45 47 Internally generated goodwill48 50
3 If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to: (a) intangible assets held by an entity for sale in the ordinary course of business (see Ind AS 2 Inventories and Ind AS 11 Construction Contracts).
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