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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.
Under IAS 38, an intangible asset arising from development must be capitalised if an entity can demonstrate all of the following criteria: the technical feasibility of completing the intangible asset (so that it will be available for use or sale)
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).
to accounting for intangibles, including research and development costs (hereafter R&D). Under IAS 38 Intangible Assets, while research costs are expensed, development costs should be capitalised, if they meet the six conditions specified in the standard. Thus, at least technically, the capitalisation of development costs is not considered a
The following guidance provides examples on determining the useful life of an intangible asset in accordance with IAS 38. Each of the following examples describes an acquired intangible asset, the facts and circumstances surrounding the determination of its useful life, and the subsequent accounting based on that determination.
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.
2 Ιαν 2012 · This chapter focuses on the purpose of International Accounting Standard 38 (IAS 38), which is to prescribe the recognition and measurement criteria for intangible assets that are not covered by other standards.
