The International Financial Reporting Standards Foundation. “IAS 38 Intangible Assets.” United States Patent and Trademark Office. "About Trademark Infringement." The University of Minnesota ...

Digital currencies, within their current scope, meet the definition of an intangible asset in accordance with IAS 38 standards outlined for Intangibles. This standard defines an intangible asset ...

which is based on IAS 38, limit recognition to only acquired intangible assets and prohibit capitalisation of internally generated intangibles. Emphasising on sharing a comprehensive set of ...

IAS 38 defines an intangible asset as an identifiable, non-monetary asset without physical substance. This IAS provides the rules for the recognition, measurement, amortization, and impairment of ...

The practice of placing brand value on company balance sheets came into vogue in the late 1980s, although there has been much debate over it since then, particularly the lack of consistency in ...

IAS 38, "Intangible Assets," does not allow the recognizing of internally created goodwill (in-house-generated brands, mastheads, publishing titles, customer lists, and items similar in substance).

The Bank of Italy and CONSOB now require listed companies to provide clearer financial disclosures on crypto holdings. Auditors must assess anti-money laundering risks related to crypto assets.

Existing Indian Financial Reporting Standard Ind As 38, which is based on ‘IAS 38-Intangible Assets’, prohibits capitalisation of internally generated intangibles. In this context, there are ...

Digital currencies, within their current scope, meet the definition of an intangible asset in accordance with IAS 38 standards outlined for Intangibles. This standard defines an intangible asset ...