38 Intangible Assets
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HKAS 38 Intangible Assets - Hong Kong Institute of ...
www.hkicpa.org.hkIN1 Hong Kong Accounting Standard 38 Intangible Assets (HKAS 38) replaces SSAP 29 Intangible Assets (issued in 2001), and should be applied: (a) on acquisition to the accounting for intangible assets acquired in business combinations for which the agreement date is on or after 1 January 2005. (b) to all other intangible assets, for annual ...
Capitalisation of internally generated intangible assets
assets.kpmgThese criteria apply to all intangible assets, whether acquired separately, acquired in a business combination or generated internally. 2 IAS 38 Intangible Assets states that to meet the definition of an intangible asset, an item lacks physical substance is identifiable non-monetary is controlled by the entity expected to provide future
Compiled AASB 138 (Oct 15)
www.aasb.gov.auComparison with IAS 38 AASB 138 Intangible Assets as amended incorporates IAS 38 Intangible Assets as issued and amended by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IAS 38) are identified with the prefix “Aus” or “RDR”.
Indian Accounting Standard (Ind AS) 38 Intangible Assets
taxguru.inIndian Accounting Standard 38 Intangible Assets (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles. ). Objective 1 The objective of this Standard is to prescribe the accounting treatment for
U.S. GAAP vs. IFRS: Intangible assets other than goodwill
rsmus.comIn IFRS, the guidance related to intangible assets other than goodwill is included in International Accounting Standard (IAS) 38, Intangible Assets. Comparison The significant differences between U.S. GAAP and IFRS with respect to the accounting for intangible assets other than goodwill are summarized in the following table.
Tangibles and Intangibles Assets
assets.kpmgintangible assets As per paragraph 7AA in Ind AS 38, the amortisation method prescribed by Ind AS 38 would not apply to an entity that opts to amortise intangible assets arising from service concession arrangements in respect of toll roads in accordance with the exception given in paragraph D22 of Ind AS 101. This exception is applicable
Intangible Assets - Australian Accounting Standards Board
www.aasb.gov.auIntangible Assets Measured after Recognition using the Revaluation Model 124 – 125 Research and Development Expenditure 126 – 127 Other Information 128 ILLUSTRATIVE EXAMPLES Assessing the Useful Lives of Intangible Assets Page 44 BASIS FOR CONCLUSIONS ON IAS 38 (available on the AASB website)
Intangible assets in a business combination
www.grantthornton.globalbeen subject to specific restrictions in International Accounting Standard 38 ‘Intangible Assets’ (IAS 38) that prohibit the recognition of many internally generated intangible assets (IAS 38.51-53). These restrictions do not apply to business combination accounting – in effect, all resources of the acquired business are regarded