Search results with tag "38 intangible assets"
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 ...
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”.
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
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
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