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As it has been described in my previous post, IAS 38 permits recognition of internally created intangible assets to the extent the expenditures can be analogized...
In many instances, intangibles are generated internally by an entity, rather than being acquired via a business combination or some other purchase transaction. Because of the...
A fair value estimate for computer software must be considered in the context of the fair value in a hypothetical transaction. Does the software value make...
Intangible assets (resources) play a fundamental role in economies’ change, from traditional scale-based manufacturing to new innovation-oriented activities. Intellectual property, R&D, workforce training, brand, software, organizational...
The purpose of IAS 38, Intangible Asset is to prescribe the recognition and measurement criteria for intangible assets that are not covered by other Standards. This...