IAS 38


All articles in this category pertain to IAS 38. Under IFRS, IAS 38 is the standard that sets the criteria for the recognition and measurement of intangible assets, which are non-monetary assets without a physical form, such as licenses and trademarks. The goal of IAS 38 is to dictate the accounting treatment for intangible assets that are not included in other IFRS standards. Under the standard, an entity is required to recognize an intangible asset only if certain criteria are met.

Learn more about IAS 38 below.

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