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Standard Rulebook on IAS 38

Resource No: RS024/2026
Global
Resource Information
Country Global Group International Financial Reporting Standard (IFRS)
Category Issued by International Accounting Standards Board (IASB) Sub-Category IAS 38 (Intangible Assets)
Written By by Nitesh Raizada Designation Accounts Executive
Effective Date 2014-05-01
Short Brief
IAS 38 sets out the criteria for recognising and m... IAS 38 sets out the criteria for recognising and measuring intangible assets and requires disclosures about them. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights. Separable assets can be sold, transferred, licensed, etc.
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