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Search results with tag "Ias 38 intangible assets"
IAS 38 Intangible Assets - IFAC
www.ifac.orgIAS 38 addresses intangible assets acquired by way of a government grant. IPSAS 23, ―Revenue from Non-exchange Transactions (Taxes and Transfers)‖ deals with this issue as it applies in the public sector. This Standard states that, where an intangible asset is