Table of Contents
IAS 38: Intangible AssetsObjective (para. 1)Scope (paras. 2-7)Definitions (paras. 8-17)Recognition and measurement (paras. 18-67)Recognition of an expense (paras. 68-71)Measurement after recognition (paras. 72-87)Useful life (paras. 88-96)Intangible assets with finite useful lives (paras. 97-106)Intangible assets with indefinite useful lives (paras. 107-110)Recoverability of the carrying amount - impairment losses (para. 111)Retirements and disposals (paras. 112-117)Disclosure (paras. 118-128)Transitional provisions and effective date (paras. 129-132)Withdrawal of IAS 38 (issued 1998) (para. 133)Approval by the Board of IAS 38 issued in March 2004Approval by the Board of Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) issued in May 2014IAS 38: Basis for ConclusionsIntroduction (paras. BC1-BC3)Definition of an intangible asset (paragraph 8) (paras. BC4-BC5)Identifiability (paragraph 12) (paras. BC6-BC14)BC 6Background to the Board’s deliberations (paras. BC7-BC8)Clarifying identifiability (paragraph 12) (paras. BC9-BC10)Non‑contractual customer relationships (paragraph 16) (paras. BC11-BC14)Criteria for initial recognition (paras. BC15-BC46I)BC15Acquisition 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)Subsequent accounting for intangible assets (paras. BC47-BC77E)BC47-BC49Accounting for intangible assets with finite useful lives acquired in business combinations (paras. BC50-BC59)Useful lives of intangible assets (paragraphs 88-96) (paras. BC60-BC72)Intangible assets with finite useful lives (paragraph 98) (para. BC72A)Amortisation method (paragraphs 97-98C) (paras. BC72B-BC72M)Accounting for intangible assets with indefinite useful lives (paragraphs 107-110) (paras. BC73-BC77)Revaluation method - proportionate restatement of accumulated amortisation when an intangible asset is revalued (paras. BC77A-BC77E)Research and development projects acquired in business combinations (paras. BC78-BC89)BC78-BC79Initial 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)Transitional provisions (paragraphs 129-132) (paras. BC90-BC102)BC90-BC100Revaluation method - proportionate restatement of accumulated amortisation when an intangible asset is revalued (para. BC100A)Early application (paragraph 132) (paras. BC101-BC102)Summary of main changes from the Exposure Draft (para. BC103)History of the development of a standard on intangible assets (paras. BCZ104-BCZ110)Dissenting opinionsIAS 38: Illustrative Examples
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