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IAS 38 Intangible Assets

IAS 38 Intangible Assets

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Published by: gauravsangtani on May 24, 2009
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11/23/2012

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IAS 38
Intangible Assets
(Recognition, Measurement and Disclosure)
 
 Presented by
Partner | ShekharChandra & Co. | Rishikesh| +91-9897271555 | contact@gauravsangtani.com
 
 Agenda
Scope of IAS 38Definition of an Intangible AssetRecognition of an Intangible AssetAmortization of an Intangible Asset Disposal of an Intangible AssetDisclosures regarding Intangible Assets
IAS 38
 – 
Intangible Assets
CA. Gaurav Sangtani2IAS 38 -Intangible Assets
CA. GauravSangtani
 
Scope
 
 
 ,
EXCEPT 
Intangibles covered by another StandardFinancial Assets
(defined in 
IAS 32 Financial Instruments: Presentation
 )
IAS 38
 – 
Intangible Assets
Intangibles involved in Exploration, extraction etc of Mineral Resources
(IFRS 6)
CA. Gaurav Sangtani3IAS 38 -Intangible Assets
CA. GauravSangtani

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