Please enable JavaScript.
Coggle requires JavaScript to display documents.
IAS 38 - Intangible assets - Coggle Diagram
IAS 38 - Intangible assets
Scope ..except 2
Definitions 8
Three criteria
identifiability 11
Control 13
future econ benefits 17
recognition and measurement
Two requirements for recognition
Three criteria AND
other criteria 21
Initial measurement
seperate acquisitions 25-32
separetely purchased intangibles 27-30
internally generated intangibles (R&D costs) 65
goodwill is not an asset 49
research is expensed 54
development is capitalized 57
recognition of an expense 68
examples 69
past expenses not to be recognized as an asset 71
measurement after initial rec
cost model 74
revaluation 75 on
recognition of gains and losses 85 and 86
useful life 88
finite
lifetime factors 90
useful life and and duration of legal rights 94
infinite
subject to impairment tests IAS 36
shall not be amortized 107
annual tests 109 and upon indication of possible impairment 108
amortisation 97
reviewed annually 104
residual value 100
retirement and disposal 112 - 117
gain is not recognized in revenue 113