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Ias 38 summary pdf

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Oct 01,  · IAS 38 full text Overview IAS 38 Intangible assets gives guidance on the accounting treatment for intangible assets that are not dealt with specifically in another standard. It requires an entity to recognize an intangible asset upon fulfillment of certain recognition criteria. IAS 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 acquired through a non-exchange transaction, its cost is its fair value as at the date it is acquired in accordance with IPSAS [IAS ] Revaluation model. Intangible assets may be carried at a revalued amount (based on fair value) less any subsequent amortisation and impairment losses only if fair value can be determined by reference to an active market. [IAS ] Such active markets are expected to be uncommon for intangible assets. [IAS ]File Size: KB.

Ias 38 summary pdf

Who we are How we set IFRS Standards. Log In with Facebook Log In with Google Sign Up with Apple. Equity Accounting Method — Recognition of Losses Superseded. Why global accounting standards? Login or Register Deloitte User?IAS 38 and SIC 32 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Accounting Standards Committee Foundation (IASCF). IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September It replaced IAS 9 Research and Development Costs (issued , replacing an earlier version issued in July ). Limited amendments were made in In April the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under . IAS 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 acquired through a non-exchange transaction, its cost is its fair value as at the date it is acquired in accordance with IPSAS Technical Summary This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. IAS 38 Intangible Assets The objective of this Standard is to prescribe the accounting treatment for intangibleFile Size: 37KB. IAS 38 Summary Notes Page 3 (levendeurdegoyaves.com)of 5 EXAMPLE 38A An entity has incurred the following expenditure during the current year: (a) $, spent on the design of a new product it is anticipated that this design will be taken forward over the next two year period to be developed and tested with a view to production in three years time. (b) $, spent on the testing of a new. Superseded by IAS 38 effective 1 July IAS Events After the Reporting Period: IAS Construction Contracts Will be superseded by IFRS 15 as of 1 January IAS Income Taxes: * IAS Presentation of Current Assets and Current Liabilities Superseded by IAS 1 effective 1 July IAS Segment Reporting Superseded by IFRS 8 effective 1 January . Summary This chapter discusses the recognition and measurement of IAS 38 intangible assets. An asset is a resource controlled by the entity as a result of past events and from which future economic. revaluation model in IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets. The only difference between an asset’s fair value and its fair value less costs of disposal is the direct incremental costs attributable to the disposal of the asset. (a) If the disposal costs are negligible, the recoverable amount of the revalued asset is. IAS 38 Intangible Assets - 05 5 Useful life An entity shall assess whether the useful life of an intangible asset is finite or indefinite and, if finite, the length of, or number of production or similar units constituting, that useful life. An intangible asset shall be regarded by the entity as having an indefinite useful life when, based on an analysis of all of the relevant factors. IAS 24 Related Party disclosures – Summary. IAS 27 Separate Financial Statements – Summary. IAS 28 Investments in Associates and Joint Ventures – Summary. IAS 33 Earnings per Share – Summary. IAS 36 Impairment of Assets – Summary. IAS 37 Provisions, Contingent liabilities and contingent assets – Summary. IAS 38 Intangible assets.

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Summary of IAS 38 Intangible Assets( Part 2), time: 1:00:04
Tags: Zdravlje iz prirode pdf, Aesculap general catalogue pdf, Oct 01,  · IAS 38 full text Overview IAS 38 Intangible assets gives guidance on the accounting treatment for intangible assets that are not dealt with specifically in another standard. It requires an entity to recognize an intangible asset upon fulfillment of certain recognition criteria. Sep 05,  · Adeel September 5, August 24, No Comments on Summary Notes: IAS 38 Intangible Assets. Download (PDF, KB) IAS 38 Intangible assets IFRS, IFRS summary notes, Summary notes. Related posts» 03 IFRS 8 Operating segments» Question Multiple IFRSs» Summary Notes: IFRS 15 Revenue from Contracts with Customers. Earnings per share – IAS 33 30 Balance sheet and related notes 31 Intangible assets – IAS 38 32 Property, plant and equipment – IAS 16 33 Investment property – IAS 40 34 Impairment of assets – IAS 36 35 Lease accounting – IAS 17, IFRS 16 36 Inventories – IAS 2 38 Provisions and contingencies – IAS 37 Download Free PDF. Download Free PDF. INTANGIBLE ASSET (IAS 38) 27 Pages. INTANGIBLE ASSET (IAS 38) Mesfin Yemer. Download PDF. Download Full PDF Package. This paper. A short summary of this paper. 22 Full PDFs related to this paper. READ PAPER. INTANGIBLE ASSET (IAS 38) Download. INTANGIBLE ASSET (IAS 38) Mesfin Yemer (IAS38) & (Related Standards) Training by: . revaluation model in IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets. The only difference between an asset’s fair value and its fair value less costs of disposal is the direct incremental costs attributable to the disposal of the asset. (a) If the disposal costs are negligible, the recoverable amount of the revalued asset is.IAS 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 acquired through a non-exchange transaction, its cost is its fair value as at the date it is acquired in accordance with IPSAS IAS 38 Intangible Assets - 05 5 Useful life An entity shall assess whether the useful life of an intangible asset is finite or indefinite and, if finite, the length of, or number of production or similar units constituting, that useful life. An intangible asset shall be regarded by the entity as having an indefinite useful life when, based on an analysis of all of the relevant factors. Download Free PDF. Download Free PDF. INTANGIBLE ASSET (IAS 38) 27 Pages. INTANGIBLE ASSET (IAS 38) Mesfin Yemer. Download PDF. Download Full PDF Package. This paper. A short summary of this paper. 22 Full PDFs related to this paper. READ PAPER. INTANGIBLE ASSET (IAS 38) Download. INTANGIBLE ASSET (IAS 38) Mesfin Yemer (IAS38) & (Related Standards) Training by: . [IAS ] Revaluation model. Intangible assets may be carried at a revalued amount (based on fair value) less any subsequent amortisation and impairment losses only if fair value can be determined by reference to an active market. [IAS ] Such active markets are expected to be uncommon for intangible assets. [IAS ]File Size: KB. Sep 05,  · Adeel September 5, August 24, No Comments on Summary Notes: IAS 38 Intangible Assets. Download (PDF, KB) IAS 38 Intangible assets IFRS, IFRS summary notes, Summary notes. Related posts» 03 IFRS 8 Operating segments» Question Multiple IFRSs» Summary Notes: IFRS 15 Revenue from Contracts with Customers. IAS 24 Related Party disclosures – Summary. IAS 27 Separate Financial Statements – Summary. IAS 28 Investments in Associates and Joint Ventures – Summary. IAS 33 Earnings per Share – Summary. IAS 36 Impairment of Assets – Summary. IAS 37 Provisions, Contingent liabilities and contingent assets – Summary. IAS 38 Intangible assets. Earnings per share – IAS 33 30 Balance sheet and related notes 31 Intangible assets – IAS 38 32 Property, plant and equipment – IAS 16 33 Investment property – IAS 40 34 Impairment of assets – IAS 36 35 Lease accounting – IAS 17, IFRS 16 36 Inventories – IAS 2 38 Provisions and contingencies – IAS 37 Taxation – IAS 12, IFRIC 23 27 Earnings per share – IAS 33 28 Balance sheet and related notes 29 Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 Lease accounting – IAS 17, IFRS 16 34 Inventories – IAS 2 IAS 38 Intangible Assets IAS 38 Intangible Assets - 05 1 Objective The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if, specified criteria are met. Scope. Technical Summary This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. IAS 38 Intangible Assets The objective of this Standard is to prescribe the accounting treatment for intangibleFile Size: 37KB.

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