Ias 38 – 2021 Issued ifrs standards (Part A)

Withdrawal of IAS 38 (issued 1998)
This Standard supersedes IAS 38 Intangible Assets (issued in 1998).
133
IAS 38
A1520
© IFRS Foundation

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Approval by the Board of IAS 38 issued in March 2004
International Accounting Standard 38 Intangible Assets (as revised in 2004) was approved
for issue by thirteen of the fourteen members of the International Accounting Standards
Board. Professor Whittington dissented. His dissenting opinion is set out after the Basis
for Conclusions.
Sir David Tweedie
Chairman
Thomas E Jones
Vice-Chairman
Mary E Barth
Hans-Georg Bruns
Anthony T Cope
Robert P Garnett
Gilbert Gélard
James J Leisenring
Warren J McGregor
Patricia L O’Malley
Harry K Schmid
John T Smith
Geoffrey Whittington
Tatsumi Yamada
IAS 38
© IFRS Foundation
A1521

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Approval by the Board of Clarification of Acceptable Methods of
Depreciation and Amortisation (Amendments to IAS 16 and
IAS 38) issued in May 2014
Clarification of Acceptable Methods of Depreciation and Amortisation was approved for issue by
fifteen of the sixteen members of the International Accounting Standards Board.
Ms Tokar dissented. Her dissenting opinion is set out after the Basis for Conclusions.
Hans Hoogervorst
Chairman
Ian Mackintosh
Vice-Chairman
Stephen Cooper
Philippe Danjou
Martin Edelmann
Jan Engström
Patrick Finnegan
Amaro Luiz de Oliveira Gomes
Gary Kabureck
Suzanne Lloyd
Patricia McConnell
Takatsugu Ochi
Darrel Scott
Chungwoo Suh
Mary Tokar
Wei-Guo Zhang
IAS 38
A1522
© IFRS Foundation