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
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© 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.
Scope
This Standard shall be applied in accounting for intangible assets, except:
(a)
intangible assets that are within the scope of another Standard;
(b)
financial assets, as defined in IAS 32 Financial Instruments:
Presentation;
(c)
the recognition and measurement of exploration and evaluation
assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources);
and
(d)
expenditure on the development and extraction of minerals, oil,
natural gas and similar non-regenerative resources.
If another Standard prescribes the accounting for a specific type of intangible
asset, an entity applies that Standard instead of this Standard. For example,
this Standard does not apply to:
(a)
intangible assets held by an entity for sale
in the ordinary course of
business (see
IAS 2
Inventories).
(b)
deferred tax assets (see IAS 12
Income Taxes).
(c)
leases of intangible assets accounted for in accordance with IFRS 16
Leases.
(d)
assets arising from employee benefits (see IAS 19
Employee Benefits).
(e)
financial assets as defined in IAS 32. The recognition and measurement
of some financial assets are covered by IFRS 10
Consolidated Financial
Statements, IAS 27
Separate Financial Statements and IAS 28
Investments in
Associates and Joint Ventures.
(f)
goodwill acquired in a business combination (see IFRS 3
Business
Combinations).
(g)
contracts within the scope of IFRS 17
Insurance Contracts and any assets
for insurance acquisition cash flows as defined in IFRS 17.
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2
3
IAS 38
© IFRS Foundation
A1491
(h)
non-current intangible assets classified as held for sale (or included in
a disposal group that is classified as held for sale) in accordance
with IFRS 5
Non-current Assets Held for Sale and Discontinued Operations.
(i)
assets arising from contracts with customers that are recognised in
accordance with IFRS 15
Revenue from Contracts with Customers.
Some intangible assets may be contained in or on a physical substance such as
a compact disc (in the case of computer software), legal documentation (in the
case of a licence or patent) or film. In determining
whether an asset that
incorporates both intangible and tangible elements should be treated under
IAS 16
Property, Plant and Equipment or as an intangible asset under this
Standard, an entity uses judgement to assess which element is more
significant. For example, computer software for a computer-controlled
machine tool that cannot operate without that specific software is an integral
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