Statements (52)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amortisation |
required for finite useful life
|
| gptkbp:appliesTo |
accounting for intangible assets
entities preparing financial statements under IFRS |
| gptkbp:compatibleWith |
mineral rights
leases financial assets insurance contracts deferred tax assets goodwill acquired in a business combination |
| gptkbp:criteria |
cost can be measured reliably
probable future economic benefits |
| gptkbp:examplesOfIntangibleAssets |
gptkb:software
franchises patents trademarks licenses copyrights |
| gptkbp:firstIssueDate |
September 1998
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 38 Intangible Assets
|
| gptkbp:impairmentTesting |
required for indefinite useful life
|
| gptkbp:initialRecognition |
cost
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
gptkb:International_Accounting_Standards_Committee |
| gptkbp:language |
English
|
| gptkbp:prohibits |
brands
customer lists internally generated goodwill mastheads publishing titles |
| gptkbp:relatedStandard |
gptkb:IFRS_3_Business_Combinations
gptkb:IAS_36_Impairment_of_Assets IAS 16 Property, Plant and Equipment IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
| gptkbp:replacedBy |
IAS 9 Research and Development Costs
|
| gptkbp:requiresDisclosureOf |
reconciliation of carrying amount at beginning and end of period
additions and disposals amortisation methods carrying amounts impairment losses research and development expenditure revaluations useful lives |
| gptkbp:standardNumber |
38
|
| gptkbp:startDate |
1 July 1999
|
| gptkbp:subjectArea |
Financial Reporting
Accounting Standards |
| gptkbp:subsequentMeasurement |
cost model
revaluation model |
| gptkbp:title |
Intangible Assets
|
| gptkbp:bfsParent |
gptkb:IFRS_3_Business_Combinations
|
| gptkbp:bfsLayer |
6
|