Statements (58)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:addresses |
amortization of intangible assets
|
| gptkbp:amended_by |
IFRS 3 Business Combinations
|
| gptkbp:applies_to |
mergers and acquisitions
startups multiple jurisdictions both public and private entities entities preparing financial statements |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
intangible asset
|
| gptkbp:effective_date |
1 July 1999
|
| gptkbp:focuses_on |
corporate governance
financial reporting standards. |
| gptkbp:game_components |
gptkb:battle
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 38 Intangible Assets
|
| gptkbp:includes |
goodwill
financial assets research and development costs |
| gptkbp:integrates_with |
business valuation
|
| gptkbp:is_a_basis_for |
financial modeling
|
| gptkbp:is_affected_by |
economic factors
|
| gptkbp:is_analyzed_in |
financial analysts
|
| gptkbp:is_compared_to |
other accounting standards
|
| gptkbp:is_considered |
credit ratings
|
| gptkbp:is_critical_for |
technology companies
innovation-driven companies |
| gptkbp:is_discussed_in |
accounting literature
|
| gptkbp:is_essential_for |
strategic planning
financial transparency investor decision-making brand valuation |
| gptkbp:is_influenced_by |
market conditions
|
| gptkbp:is_involved_in |
capital budgeting decisions
|
| gptkbp:is_linked_to |
intellectual property rights
|
| gptkbp:is_part_of |
financial analysis tools
IFRS framework |
| gptkbp:is_referenced_in |
financial statements
|
| gptkbp:is_related_to |
intangible resources
|
| gptkbp:is_subject_to |
regulatory scrutiny
audit requirements |
| gptkbp:is_used_for |
financial reporting purposes
|
| gptkbp:is_utilized_in |
accounting professionals
|
| gptkbp:key |
financial performance metrics
|
| gptkbp:provides |
criteria for impairment testing
guidance on measurement of intangible assets |
| gptkbp:regulates |
accounting for intangible assets
|
| gptkbp:requires |
assessment of useful life
disclosure of intangible assets recognition criteria for intangible assets |
| gptkbp:scientific_classification |
intangible assets into categories
internally generated intangible assets |
| gptkbp:subject |
gptkb:academic_research
regulatory updates professional training programs |
| gptkbp:updates |
new accounting standards
|
| gptkbp:was_a_factor_in |
investment decisions
|