IAS 38: intangible assets
Plain-English guides to IAS 38 intangible assets, each with a worked example.
3 guides
- IAS 38 intangible assets explained3 minute readIAS 38 intangible assets explained: identifiability, control and future benefits, acquired vs internally generated, amortisation and indefinite useful lives.
- Research and development costs under IAS 383 minute readHow IAS 38 treats research and development costs: the research and development phases, the six capitalisation criteria, with an app development example.
- Software, websites and cloud computing costs3 minute readCloud computing costs under IFRS: when SaaS is a service, how to treat configuration and customisation costs after the IFRIC agenda decisions, with an example.
About these guides
The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.