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INTERNATIONAL ACCOUNTING STANDARD 38 (2005)

Index

  Source

-

Commission Regulation (EC) No 2236/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32

  Content

-

IAS 38: Intangible assets

Objective

 

1

Scope

 

2-7

Definitions

 

8-17

Intangible assets

9-17

Identifiability

11-12

Control

13-16

Future economic benefits

17

Recognition and measurement

 

18-67

Separate acquisition

25-32

Acquisition as part of a business combination

33-43

Measuring the fair value of an intangible asset acquired in a business combination

35-41

Subsequent expenditure on an acquired in-process research and development project

42-43

Acquisition by way of a government grant

 

44

Exchanges of assets

45-47

Internally generated goodwill

48-50

Internally generated intangible assets

51-67

Research phase

54-56

Development phase

57-64

Cost of an internally generated intangible asset

65-67

Recognition of an expense

 

68-71

Past expenses not to be recognised as an asset

 

71

Measurement after recognition

 

72-87

Cost model

74

Revaluation model

75-87

Useful life

 

88-96

Intangible assets with finite useful lives

 

97-106

Amortisation period and amortisation method

97-99

Residual value

100-103

Review of amortisation period and amortisation method

 

104-106

Intangible assets with indefinite useful lives

107-110

Review of useful life assessment

109-110

Recoverability of the carrying amount-impairment losses

111

Retirements and disposals

112-117

Disclosure

118-128

General

118-123

Intangible assets measured after recognition using the revaluation model

124-125

Research and development expenditure

126-127

Other information

128

Transnational provisions and effective date

129-132

Exchanges of similar assets

131

Early application

132

Withdrawal of IAS 38 (issued 1998)

133

Index

 


 

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