IAS 38 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting …

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 …

IAS 38 provides guidelines on the recognition, measurement, and disclosure of intangible assets.

2024年4月12日 · IAS 38 governs the accounting treatment for intangible assets that are not specifically addressed by another IFRS standard. IAS 38 provides guidance on recognising an …

1999年7月1日 · 38．任何时点上，企业的市价与其可辨认净资产的账面金额之间的差额，可能反映影响企业价值的一系列因素。但不能认为这种差额代表了企业所控制的无形资产的成本。

IAS 38 defines an intangible asset as ‘an identifiable non-monetary asset without physical substance’.

IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined …

IAS 38 Intangible Assets The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard …

IAS 38 Intangible Assets sets out the recognition criteria, measurement bases and disclosure requirements for intangible assets not dealt with specifically in another standard. This page …

IAS 38 Intangible Assets 2017 - 05 5 Useful life An entity shall assess whether the useful life of an intangible asset is finite or indefinite and, if finite, the length of, or number of production or …