Search results with tag "Tangible elements"

IAS 38 Intangible Assets - IFAC

patent), or film. In determining whether an asset that incorporates both intangible and tangible elements should be treated under IPSAS 17, ―Property, Plant and Equipment,‖ or as an intangible asset under this Standard, an entity uses judgement to …

  Asset, Elements, Tangible, Intangibles, Intangible assets, Tangible elements