(a)
controlled by an entity as a result of past events; and
(b)
from which future economic benefits are expected to flow to the
entity.
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4
5
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1
The definition of an asset in this Standard was not revised following the revision of the definition
of an asset in the Conceptual Framework for Financial Reporting issued in 2018.
IAS 38
A1442
©
IFRS Foundation
Carrying amount is the amount at which an asset is recognised in the
statement of financial position after deducting any accumulated
amortisation and accumulated impairment losses thereon.
Cost is the amount of cash or cash equivalents paid or the fair value of
other consideration given to acquire an asset at the time of its acquisition
or construction, or, when applicable, the amount attributed to that asset
when initially recognised in accordance with the specific requirements of
other IFRSs, eg IFRS 2 Share‑based Payment.
Depreciable amount is the cost of an asset, or other amount substituted for
cost, less its residual value.
Development is the application of research findings or other knowledge to a
plan or design for the production of new or substantially improved
materials, devices, products, processes, systems or services before the start
of commercial production or use.
Entity‑specific value is the present value of the cash flows an entity expects to
arise from the continuing use of an asset and from its disposal at the end
of its useful life or expects to incur when settling a liability.
Fair value is the price that would be received to sell an asset or paid to
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