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The International Accounting Standards Board standard 38 (IAS 38) [7] [8] defines an intangible asset as: "an identifiable non-monetary asset without physical substance". This definition is in addition to the standard definition of an asset which requires a past event that has given rise to a resource that the entity controls and from which ...
IAS 38: Intangible Assets: 1998 July 1, 1999: IAS 39: Financial Instruments: Recognition and Measurement 1998 January 1, 2001: January 1, 2018: IFRS 9: IAS 40: Investment Property 2000 January 1, 2001: IAS 41: Agriculture: 2000 January 1, 2003: IFRS 1: First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004: IFRS ...
UNESCO's list of intangible cultural heritage from Azerbaijan includes twenty-three elements: twenty-one of them were included in the "Representative List of the Intangible Cultural Heritage of Humanity", and two (the Chovgan horse-riding game played with the Karabakh horse and the traditional group dances of Nakhchivan – yalli, kochari, tanzera) were included in the "Intangible Cultural ...
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 ...
The Convention for the Safeguarding of the Intangible Cultural Heritage [4] defines the intangible cultural heritage as the practices, representations, expressions, as well as the knowledge and skills (including instruments, objects, artifacts, cultural spaces), that communities, groups, and, in some cases, individuals, recognize as part of their cultural heritage.
Directive 2001-38-EC of the European Parliament and of the Council of 5 June 2001 amending Council Directive 93-7-EEC on the return of cultural objects unlawfully removed from the territory of a Member State (Text with EEA relevance)
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Intangible property is used in distinction to tangible property. It is useful to note that there are two forms of intangible property: legal intangible property (which is discussed here) and competitive intangible property (which is the source from which legal intangible property is created but cannot be owned, extinguished, or transferred).