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- W2491061178 abstract "This chapter discusses the recognition and measurement of IAS 38 intangible assets. An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity. An intangible asset is an identifiable non-monetary asset of the entity without physical substance. Monetary assets comprise money held and assets to be received in fixed or determinable amounts of money. The capitalization of development costs the interpretation and application of the criteria above is an area in which discretion is exercised. An intangible asset is measured initially at cost. Cost is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria in IAS 38.21–38.22 and 38.57." @default.
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- W2491061178 date "2012-01-02" @default.
- W2491061178 modified "2023-09-26" @default.
- W2491061178 title "IAS 38 Intangible Assets" @default.
- W2491061178 doi "https://doi.org/10.1002/9781119207917.ch27" @default.
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