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IAS 38 Intangible Assets

IAS 38 Intangible Assets

LEARNING OBJECTIVE

1.DEFINITION

2.MEASUREMENT AFTER INITIAL RECOGNITION

3.GOODWILL, R&D

……………………………………………

1. DEFINITION

An intangible asset is an identifiable non-monetary asset without physical substance.

Intangible assets include items such as:

-Licences

-Intellectual property, e.g. patents and copyrights

-Brand names

-Trademarks

-Goodwill

For an asset to be identifiable, it must fall into one of two categories:

1.It is separable- the asset can be bought or sold separately from the rest of the business

2.It arises from legal/contractual rights- this will arise as part of purchasing an entire company.

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Download lesson: Chapter 6 Intangible non-current asset

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