The Standard also specifies how to measure the carrying amount of intangible assets and requires certain disclosures regarding intangible assets. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met. The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS.
Research project - Rate-regulated activities.SIC-32 Intangible Assets – Website CostsĪmendments under consideration by the IASB.
IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.