Home  Journals  International Accounting  7(127) - 2009 July

IFRS 38: intangible assets measurement

Available online: 18 September 2009

Subject Heading: Statement reformation

JEL Classification: 

This work presents different kinds of intangible assets measurements permitted by IAS 38. A special attention is given to the issues of finding the historical cost of the intangible assets when purchased and also when self-created. The basics of fair value measurement of the intangible assets are observed. The procedure of impairment testing when finding the recoverable amount of the intangible assets is examined.

Keywords: intangible assets, measurement, historical cost, fair value, impairment testing

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ISSN 2311-9381 (Online)
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