Indian Accounting Standard (Ind AS) 38 Intangible Assets# (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in …

2021年8月15日 · Intangible assets are the subject of Ind AS 38. Rights under licensing agreement for items such as films, video recordings, plays, manuscripts, patents, and copyrights are …

2020年7月14日 · Ind AS 38 prescribes the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS. It sets out the criteria for recognising and measuring …

2023年6月5日 · IND AS 38 is a vital accounting standard that ensures proper recognition, measurement, and disclosure of intangible assets. By adhering to its guidelines, organizations …

2020年4月9日 · Introduction to Ind AS 38. The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS. …

Ind AS 38 prescribes the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS. It sets out the criteria for recognising and measuring intangible …

2025年2月20日 · SCOPE Ind AS 38 Intangible Assets. Applicability: This Standard should be applied to all intangible assets, except: (a) Intangible assets those are included within the …

2021年11月23日 · Ind AS 38, Intangible Assets: The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another …

IND AS –38 An asset is recognised only when there are probable future economic benefits inflow and when costs can be measured reliably. But during the research phase, an entity cannot …

2021年12月19日 · Meaning of Intangible Assets: As per the provision of Ind As-38, Intangible assets can be recognized in Balance sheet only if the following 5 condition are satisfied. …