The accounting standard IAS 38 sets out accounting treatment and disclosures to be applied to the recognition and measurement of intangible assets. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRS such as illustrative examples, implementation guidance and bases for conclusions.
IAS 38 – Intangible Assets
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
Financial Reporting Faculty
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IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires compiled by the ICAEW Library.
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The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users.
IFRS 2017: Interpretation and application of IFRS standards
Erwin Bakker (2017)
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on intangible assets covers:
IASB publishes amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets
Project update released on 12 May 2014 announcing a clarification of acceptable methods of depreciation and amortisation.
IASB concludes 2010–2012 and 2011–2013 Annual Improvements Cycles
Project update issued by the IASB on 12 December 2013 announcing amendments affecting IFRS 1, IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24, IAS 38 and IAS 40.
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
Clarification of acceptable methods of depreciation and amortisation
Bulletin issued by PwC in May 2014 giving a brief overview of the impact of amendments to IAS 16 and IAS 38.
Valuation of Intangible Assets (Revised 2010)
Press release on the Guidance note published by the International Valuation Standards Council in March 2010.
New sources of growth: intangible assets
OECD information on intangible assets, including updates on a project to improve the measurement of intangible assets at a macroeconomic and firm level.
Interactive training modules from Deloitte with practical scenarios, worked examples and questions to test your knowledge. Each module is available to download as a zip file free of charge (registration is required).
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