CPA

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Module 4 - Application of Specific Accounting Standards (Financial Accounting & Reporting)
Joey Lai
Note by Joey Lai, updated more than 1 year ago
Joey Lai
Created by Joey Lai over 4 years ago
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IAS 38 Intangible Assets

Non monetary assets without physical substance. Includes goodwill, intellectual rights, computer software and development costs. Resource controlled by the entity as a result of past events.  From which future economic benefits are expected to flow to the entity. Identifiable if it is separable (could be rented/sold separately). It is a legal/contractual right.

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