1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 38: Intangible Assets
  2. IAS 38: Basis for Conclusions
  3. Research and development projects acquired in business combinations (paras. BC78-BC89)
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Research and development projects acquired in business combinations (paras. BC78-BC89)

Comparing proposed amendment...
BC78-BC79
Initial recognition separately from goodwill (paras. BC80-BC82)
Subsequent accounting for IPR&D projects acquired in a business combination and recognised as intangible assets (paras. BC83-BC84)
Subsequent expenditure on IPR&D projects acquired in a business combination and recognised as intangible assets (paragraphs 42 and 43) (paras. BC85-BC89)
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