ACCA CIMA CPD FIA (ACCA) AAT. ACCA P2考试: IAS 38 Intangible Assets 1. FREE Courses Blog. Acowtancy. close Account Required A valid account is required to access that content. Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance ACCA Research Report 134 72 Pages Posted: 7 May 2015 ACCA takes no liability for bookings made with third-party suppliers. The global body for professional accountants, Can't find your location/region listed? This Standard deals with the accounting treatment of Intangible Assets, which are not covered by other accounting standards including the guidance for the main issues related to the recognition & measurement of intangible assets, including relevant disclosure requirements. Contents. Intangible assets can be developed internally, acquired separately or acquired in a business combination. It is important to make distinction between the three categories as the classification will determine the appropriate accounting treatment of the expenses incurred. The Quiz may take a few seconds to load so please do not refresh the page I … Obtaining this qualification will raise your professionalism in IFRS to the next level. You are just about to attempt the quiz about the IAS 38 Intangibles. Effective 31 March 2004. This quiz will help you cover the theoretical and conceptual aspects of IAS 38 Intangibles. IAS 38 Intangible Assets The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. The question asks under IAS 38 Intangible Assets which two are required for the costs of the asset to be capitalized as an intangible asset? ACCA BT F1 MA F2 FA F3 LW F4 Eng PM F5 TX F6 UK FR F7 AA F8 FM F9 SBL SBR INT SBR UK AFM P4 APM P5 ATX P6 UK AAA P7 INT AAA P7 UK. The Become a Financial Reporting Faculty member. we introduce what is intangible assets and their attributes, recognition criteria and measurement methods. Please visit our global website instead. This Standard requires an entity to recognise an intangible asset if, … Tags: acca, acca f7, ca, caf 7, gaap, ias 16, ias 36, IAS 38, icai, ifrs, Intangible Assets, research and development costs Read more articles Previous Post IAS 36 Impairment of Assets – Summary – Examples – PDF IAS 38 Intangible Assets - CIMA F2CIMA P2 Advanced Financial Reporting November 2019 Syllabus, Free CIMA lectures ACCA specimen exam paper states that IAS 38 prohibits treating intangibles sold not as part of ordinary business activities as revenue to PorL. ... ACCA Approved Learning Partner. ACCA Diploma in IFRS (DipIFR) is an international qualification in IFRS developed by the leading professional accounting organisation Association of Chartered Certified Accountants (ACCA). IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. Register; Log In; CPD IAS 38 - Intangible Assets Enrol The learning outcomes from this CPD accounting standards course include: ... IAS 38 Overview Why Spend Money on R&D? The following presentation looks at IAS® 38 intangible assets. A Presentation on Intangible Assets-IAS 38 Prepared by a few students of Dept. IAS 38 outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). Register today for a CPD subscription. Limited amendments were made in 1998. IAS 38 Intangible Assets Overview When we have an asset that is controlled by the entity, future economic benefits are expected to be derived from the asset, there is lack of physical substance but the asset is identifiable, we speak about intangible assets as defined by the IAS 38 standard. If you’re studying IAS 38 Intangible Assets, why not test your knowledge with our multiple choice quiz? Please visit our global website instead, Can't find your location listed? But is doesn’t elaborate and I can’t find this mentioned anywhere else the the literature for this subject- and it contrary to what you say on the subject. IAS 38 Intangible assets is one of popular accounting standards in ACCA SBR exam. Free sign up Sign In. ACCA CIMA CAT DipIFR Search. Initial Measurement Intangible assets should be measure L'entità deve applicare tali modifiche prospetticamente a partire dai bilanci degli esercizi che hanno inizio dal 1o gennaio 2016 o da data successiva. Illustrative Examples – IAS 38 Intangible Assets . It defines what intangible assets are and how to set up the accounting treatment for these intangible assets. Example 1 An acquired customer list Example 2 An acquired patent that expires in 15 years Example 3 An acquired copyright that has a remaining legal life of 50 years Identifiability An intangible asset, whether generated internally or acquired in a business combination, is identifiable when it: is separable; or arises from contractual or other legal rights. If you’re studying ias 38 intangible assets should be measured initially at cost, following the same as. Hanno inizio dal 1o gennaio 2016 o da data successiva Presentation looks at IAS® 38 intangible assets and attributes! Membership and joining details membership and joining details multiple choice quiz bookings made with third-party.. And performance, and only if, specified criteria are met as the classification will determine the accounting! 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