[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29802":3,"doc-seo-29802":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29802,1374391975076,"Riley","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d",8,"Research & Report","Intangible Assets (IAS-38)","This document provides a comprehensive overview of International Accounting Standard (IAS) 38, which deals with intangible assets. It defines intangible assets as identifiable non-monetary assets without physical substance, providing examples such as trademarks, brands, computer software, and franchises. The scope of IAS 38 is outlined, clarifying that it does not cover intangibles falling under other standards like deferred tax assets (IAS 12), leases of intangible assets (IFRS 16), financial assets (IFRS 9), or goodwill acquired in a business combination (IFRS 3). The document delves into critical aspects of intangible asset accounting, including measurement at recognition, subsequent recognition, impairment, amortization, and the specific considerations for research and development (R&D) activities. It also touches upon the stakeholder's perspective and required disclosures. The presentation aims to clarify the distinctions between concepts like copyright, patent, and trademark, and further differentiates between a trademark and a brand, including recognition criteria. Various examples are used to illustrate these concepts. The content is structured to guide professionals through the complexities of accounting for intangible assets, ensuring compliance and accurate financial reporting.","cbCaitY1SkdOvAw3","https://ap.wps.com/l/cbCaitY1SkdOvAw3","pdf",3556642,1,1778284627,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","intangible-assets-ias-38","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/intangible-assets-ias-38/29802",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]