International Accounting Standard 38 Intangible Assets (IAS 38)
is set out in
paragraphs 1–133. All the paragraphs have equal authority but retain the IASC format
of the Standard when it was adopted by the IASB. 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 Policies, Changes in Accounting
Estimates and Errors provides a basis for selecting and applying
accounting policies in
the absence of explicit guidance.
IAS 38
A1440
©
IFRS Foundation
International Accounting Standard 38
Intangible Assets
Objective
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 requires an entity to recognise
an intangible asset if, and only if,
specified criteria are met. The Standard also specifies how to measure the
carrying amount of intangible assets and requires specified disclosures about
intangible assets.
Chia sẻ với bạn bè của bạn: 
