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It delves into the definition of an intangible asset as an identifiable non-monetary asset without physical substance, highlighting the criteria for identifiability, namely separability and arising from legal/contractual rights. Examples such as computer software, trademarks, patents, and copyrights are provided. The document outlines the recognition criteria, emphasizing the probability of future economic benefits flowing to the entity and the reliable measurement of costs. Measurement is stated to be the same as Property, Plant, and Equipment (PPE). Amortization is discussed in terms of finite and indefinite useful lives, commencing at the beginning of production. A significant section is dedicated to internally generated assets, which cannot be capitalized due to indistinguishable costs from business operations; specific items that may never be recognized as 'inherent goodwill', brands, customer lists, and research and development expenses are listed. The document further elaborates on research and development expenditures, distinguishing research as planned investigation for new knowledge (expensed to P/L) from development as the application of research findings for new or improved products/processes (capitalized if PIRATE conditions are met and amortized upon commercial production). The PIRATE conditions are detailed as: probable future economic benefits, intention to complete, resource availability, ability to profit, technical feasibility, and measurable development expenses.",{"@graph":69,"@context":105},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/intangible-assets-ias-38-definition-recognition-measurement-amortization-and-research-development-expenditures/24486/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/intangible-assets-ias-38-definition-recognition-measurement-amortization-and-research-development-expenditures/24486.png","ImageObject",300,407,{"name":92,"@type":93},"Himbo","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-17","2026-05-07",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction","https://schema.org",{"og:url":107,"og:type":108,"og:title":65,"og:site_name":95,"og:description":67},"https://docshare.wps.com/document/intangible-assets-ias-38-definition-recognition-measurement-amortization-and-research-development-expenditures/24486","article",{"robots":110,"canonical":107},"index,follow",{"doc_id":112,"site_id":62},24486,1778188939,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":92,"user_avatar":117,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":122,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":123,"seo_description":67,"update_tm":113,"read_time":46},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","cbCaigf6xM31uSBO","https://ap.wps.com/l/cbCaigf6xM31uSBO","pdf",446491,"English","Intangible Assets IAS 38: Definition, Recognition, Measurement, Amortization, and Research & Development Expenditures | PDF"]