IAS 38 — Intangible Assets
Definition: Recognition; development cost capitalization; amortization; revaluation model
Part of: IFRS
Recognition; development cost capitalization; amortization; revaluation model
NumberIAS 38
FrameworkIFRS
IssuerIASB
NotesDevelopment costs capitalized (unlike US GAAP)
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
External Links
- IAS 38 — Wikipedia