IAS 38: Intangible assets
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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Full text standard
Unaccompanied version of IAS 38
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, 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.
ICAEW guidance and support
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IFRS checklists and model financial statements
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IFRS 2018: Interpretation and application of IFRS standards
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:
|12 May 2014||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.
|12 December 2013||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.
Guides and publications
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 March 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.
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