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  2. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    An example is the recognition of internally generated brands, mastheads, publishing titles, customer lists and items similar in substance, for which recognition is prohibited by IAS 38. [21] In addition research and development expenses can only be recognised as an intangible asset if they cross the threshold of being classified as 'development ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 38: IAS 10: Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007) 1978 January 1, 1980: IAS 11: Accounting for Construction Contracts (1979) Construction Contracts (1993) 1979 January 1, 1980: IFRS 15 IAS 12: Accounting for Taxes on Income ...

  4. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Under International Financial Reporting Standards, guidance on accounting for the amortization of intangible assets is contained in IAS 38. [1] Under United States generally accepted accounting principles (GAAP) , the primary guidance is contained in FAS 142.

  5. What are construction loans, and how do they work? - AOL

    www.aol.com/finance/construction-loans-154657152...

    Construction loans typically have tougher criteria than conventional mortgages for existing homes. If you can’t find the right home to buy, you might be thinking about building a house instead.

  6. Intangible asset - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset

    The International Accounting Standards Board (IASB) offers some guidance (IAS 38) as to how intangible assets should be accounted for in financial statements. In general, legal intangibles that are developed internally are not recognized and legal intangibles that are purchased from third parties are recognized. [2] Wordings are similar to IAS 9.

  7. Best construction loan lenders in 2024 - AOL

    www.aol.com/finance/best-construction-loan...

    Lender. Credit requirements. Down payment minimum. Bankrate Score. New American Funding. 620 for conventional loans. 3% for conventional loans, 3.5% for FHA loans, none for VA and USDA loans

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