1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 38: Intangible Assets
  2. IAS 38: Basis for Conclusions
  3. Criteria for initial recognition (paras. BC15-BC46I)
Previous Next

Criteria for initial recognition (paras. BC15-BC46I)

Comparing proposed amendment...
BC15
Acquisition as part of a business combination(paragraphs 33-38) (paras. BC16-BC25)
Separate acquisition (paragraphs 25 and 26) (paras. BC26-BC28)
Internally generated intangible assets (paragraphs 51-67) (paras. BCZ29-BC46I)
Previous Next