Ias 38 – 2021 Issued ifrs standards (Part A)

INTERNATIONAL ACCOUNTING STANDARD 38 
INTANGIBLE ASSETS
OBJECTIVE
1
SCOPE
2
DEFINITIONS
8
Intangible assets
9
RECOGNITION AND MEASUREMENT
18
Separate acquisition
25
Acquisition as part of a business combination
33
Acquisition by way of a government grant
44
Exchanges of assets
45
Internally generated goodwill
48
Internally generated intangible assets
51
RECOGNITION OF AN EXPENSE
68
Past expenses not to be recognised as an asset
71
MEASUREMENT AFTER RECOGNITION
72
Cost model
74
Revaluation model
75
USEFUL LIFE
88
INTANGIBLE ASSETS WITH FINITE USEFUL LIVES
97
Amortisation period and amortisation method
97
Residual value
100
Review of amortisation period and amortisation method
104
INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES
107
Review of useful life assessment
109
RECOVERABILITY OF THE CARRYING AMOUNT—IMPAIRMENT LOSSES
111