Intangible IAS-38 NCA

May 9, 2026

Upload by Rowan

Intangible IAS-38 NCA concentrates on how businesses account for and disclose intangible non-current assets under IAS 38, with emphasis on what should be reported in the notes. The material defines intangible assets using practical examples, explains when an entity is allowed to capitalize intangible non-current assets, and clarifies the meaning and accounting impact of amortization. It also breaks down the treatment of research costs and development costs, including the criteria required for development cost capitalization, as well as related cost concepts such as revaluation cost. Overall, it provides a structured disclosure and recognition guide for intangible asset accounting.

Share with

May 9, 2026