Search results with tag "Ias 38"
International accounting standards for all students of the ...
www.cimaglobal.comIAS 16, IAS 38 From F1 IAS 37 Provisions, Contingent . Liabilities and . Contingent . Assets Prescribes the accounting and disclosure requirements for provisions, contingent liabilities and contingent assets. IAS 10 From F2 IAS 38 Intangible assets Prescribes the recognition and measurement of ...
International Accounting Standards
www.boeckler.deIAS 38: INTANGIBLE ASSETS 9 . 3 von 10 IAS 39: FINANCIAL INSTRUMENTS, RECOGNITION AND MEASUREMENT 9 . Dr. Matthias Müller Department of Economics II 4 von 10 A Short Summary of IAS 1 through IAS 41 The following brief presentation of the individual International Accounting
Intangible Assets - ifrs.skr.jp
ifrs.skr.jpInternational Accounting Standard 38 Intangible Assets This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an
Configuration or Customisation Costs in a Cloud Computing ...
www.ifrs.orgIAS 38 notes that an asset is a resource controlled by an entity and paragraph 13 specifies that an entity controls an asset if it has ‘the power to obtain the future economic benefits flowing from the underlying resource and to restrict the access of others to those benefits’.
IAS 38 – 2021 Issued IFRS Standards (Part A)
www.ifrs.orgThe Board revised IAS 38 in March 2004 as part of the first phase of its Business Combinations project. In January 2008 the Board amended IAS 38 again as part of the second phase of its Business Combinations project. In May 2014 the Board amended IAS 38 to clarify when the use of a revenue-based amortisation method is appropriate.
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