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1. www.iasplus.com › en › standardsIAS 38 — Intangible Assets

   www.iasplus.com › en › standards

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   The objective of IAS 38 is to prescribe the accounting treatment for in­tan­gi­ble assets that are not dealt with specif­i­cally in another IFRS. The Standard requires an entity to recognise an in­tan­gi­ble asset if, and only if, certain criteria are met.

2. www.ifrs.org › issued-standards › list-of-standardsIAS 38 Intangible Assets - IFRS

   www.ifrs.org › issued-standards › list-of-standards

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   2023年7月14日 · IAS 38 sets out the criteria for recognising and measuring intangible assets and requires disclosures about them. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights.

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     The fundamentals of IAS 38

     2022年4月27日

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     IAS 38 Intangible Assets (summary)

     2018年7月27日

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     IAS 38 - INTANGIBLE ASSETS (PART 1)

     2022年11月26日

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4. www.ifrs.org › issued › part-aIAS 38 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org › issued › part-a

   IAS 38 2021 Issued IFRS Standards (Part A) Intangible Assets. In April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998.

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5. www.ardf.org.tw › IFRS › IAS38國際會計準則第 38 號號號號 「「「無形資產 「無形 ...

   www.ardf.org.tw › IFRS › IAS38

   國際會計準則第38 號「無形資產」內容屗含第1至133 段條尠。 所有條尠均具峧等效力。 國際會計準則理事會採岦岓準則時仍沿岦國際會計準則委員會之準則格式。

6. zh.wikipedia.org › zh-hk › 国际会计准则第38号國際會計準則第38號 - 維基百科，自由的百科全書

   zh.wikipedia.org › zh-hk › 国际会计准则第38号

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   國際會計準則第38號（IAS 38）無形資產是國際會計準則之一，簡稱：IAS 38，生效始自1999年7月1日，目的是統一按標準化編寫財務報表。 IAS 38規範 無形資產 的 會計處理 。

7. 其他人也問了

   What is IAS 38 intangible assets?

   • IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights).

   IAS 38 — Intangible Assets - IAS Plus

   www.iasplus.com/en/standards/ias/ias38

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   What is IAS 38?

   • The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met.

   IAS 38 — Intangible Assets - IAS Plus

   www.iasplus.com/en/standards/ias/ias38

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   When did IAS 38 come out?

   • In April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998.

   IAS 38 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-38-intangible-assets.pdf

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   What is the difference between IAS 38 and IAS 8?

   • IAS 38 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

   IAS 38 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-38-intangible-assets.pdf

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   Is internal goodwill considered an asset in IAS 38?

   • Internally generated goodwill is within the scope of IAS 38 but is not recognised as an asset because it is not an identifiable resource. Expenditure for an intangible item is recognised as an expense, unless the item meets the definition of an intangible asset, and: the cost of the asset can be reliably measured.

   IAS 38 Intangible Assets - IFRS

   www.ifrs.org/issued-standards/list-of-standards/ias-38-intangible-assets/

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   What is IAS 8 accounting policies?

   • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard.

   IAS 38 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-38-intangible-assets.pdf

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8. zh.wikipedia.org › wiki › 国际会计准则第38号国际会计准则第38号 - 维基百科，自由的百科全书簡

   zh.wikipedia.org › wiki › 国际会计准则第38号

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   国际会计准则第38号（IAS 38）无形资产是国际会计准则之一，簡稱：IAS 38，生效始自1999年7月1日，目的是統一按標準化編寫财务报表。 IAS 38规范 无形资产 的 会计处理 。

9. wiki.mbalib.com › zh-tw › 《国际会计准则第38号-无形《國際會計準則第38號-無形資產》 - MBA智库百科

   wiki.mbalib.com › zh-tw › 《国际会计准则第38号-无形

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   1999年7月1日 · 《國際會計準則第38號-無形資產》 用手机看条目. [編輯] 概述. [編輯] 目的. 本準則的目的是對其他國際會計準則中沒有具體涉及的 無形資產 的會計處理進行規範。 本準則要求，當且僅當特定條件滿足時， 企業 應確認無形資產。 本準則亦對如何計量無形資產的賬面金額作了規定，並就無形資產的特定放過提出了要求。 [編輯] 範圍. 1．本準則應適用於所有企業除以下各項之外的無形資產的 會計核算： (1)由其他國際會計準則規範的無形資產； (2) 《國際會計準則第32號-金融工具：披露和列報》 中定義的 金融資產； （3）礦產權，以及礦產、石油、天然氣和類似非再生性資源的勘探支出或開發和採掘支出； （4） 保險公司 與 保單持有人 之間簽訂的 合同 所產生的無形資產。