Ias 38 – Unaccompanied Standards (2019)

This requirement applies to costs incurred initially to acquire or internally
generate an intangible asset and those incurred subsequently to add to,
replace part of, or service it.
Paragraphs 25–32 deal with the application of the recognition criteria to
separately acquired intangible assets, and paragraphs 33–43 deal with their
application to intangible assets acquired in a business combination.
Paragraph 44 deals with the initial measurement of intangible assets acquired
by way of a government grant, paragraphs 45–47 with exchanges of intangible
assets, and paragraphs 48–50 with the treatment of internally generated
goodwill. Paragraphs 51–67 deal with the initial recognition and measurement
of internally generated intangible assets.
The nature of intangible assets is such that, in many cases, there are no
additions to such an asset or replacements of part of it. Accordingly, most
subsequent expenditures are likely to maintain the expected future economic
benefits embodied in an existing intangible asset rather than meet the
definition of an intangible asset and the recognition criteria in this Standard.
In addition, it is often difficult to attribute subsequent expenditure directly to
a particular intangible asset rather than to the business as a whole. Therefore,
only rarely will subsequent expenditure—expenditure incurred after the
initial recognition of an acquired intangible asset or after completion of an
internally generated intangible asset—be recognised in the carrying amount
of an asset. Consistently with paragraph 63, subsequent expenditure on
brands, mastheads, publishing titles, customer lists and items similar in
substance (whether externally acquired or internally generated) is always
recognised in profit or loss as incurred. This is because such expenditure
cannot be distinguished from expenditure to develop the business as a whole.

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