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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 ...
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.
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 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 ...
This recommendation has immediately prompted the Performance Management and Delivery Unit ("PEMANDU") to bring on board some of the best and brightest amongst the public sector accountants and academia, as well as technical experts representing related bodies such as the Malaysian Institute of Accountants and the Malaysian Accounting Standards ...
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Construction Contracts (Omitted by the Companies (Indian Accounting Standards) Amendment Rules, 2018) Ind AS 12 Income Taxes Ind AS 16 Property, Plant and Equipment Ind AS 19 Employee Benefits Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance Ind AS 21 The Effects of Changes in Foreign Exchange Rates Ind AS 23