Home  Journals  International Accounting  5(137) - 2010 May

Application of IAS 38 «Intangible assets» in the practice of recognition and evaluation in the construction of financial statements

Available online: 19 May 2010

Subject Heading: REFORMING OF ACCOUNTABILITY

JEL Classification: 

The article deals with the nature of intangible assets under IAS 38 in terms of their recognition in financial accounting. The author discloses the concept of evaluation, depreciation and impairment of intangible assets on practical examples. Paper contains a comparative analysis of the criteria for recognition and assessment of IA according to international standard IAS 38 and Russia PBU 14/2007.

Keywords: Intangible assets, Active market, Market value, Carrying amount, Impairment of assets, Fair Value, Amortisation, Value in use

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 5 May 2024

Archive