[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29957":3,"doc-seo-29957":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},29957,1099514067415,"Rowan","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",8,"Research & Report","Intangible Assets Theory","This document explains the accounting concepts for intangible non-current assets under IAS 38, including what qualifies as an intangible asset, how amortisation differs from depreciation, and when annual impairment testing replaces amortisation. It distinguishes purchased versus internally generated intangible assets, outlines recognition at cost, and describes subsequent measurement options using valuation models. It further sets out definitions and required treatment for research and development costs: research is expensed immediately, while development may be capitalised when specific technical, commercial, and profitability criteria are met and reviewed at year-end. Finally, it summarises disclosure requirements for amortisation methods, reconciliations of carrying amounts, amortisation charges, and total R&D expense.","cbCaimt2TpvyRg0g","https://ap.wps.com/l/cbCaimt2TpvyRg0g","pdf",238311,1,1778285091,{"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-theory","",{"@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-theory/29957",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","2026-05-09",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}]