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