Part 8 Intangible assets

IAS 38

IFRS 3

Accounting for purchased goodwill

• Definition

Determination of goodwill

Intangible assets - Definition

Application of IAS 38

Recognition

Measurement

Separate acquisition

Acquisition as part of a business combination

Internally generated intangible assets

6 criteria for recognition of development cost

Costs of internally generated IAs

Example 3

Example 4

Subsequent expenditures after initial recognition: intangible assets

Measurement after recognition

Amortization

Amortization and Impairment

Recognition of revaluation gains and losses

Retirements and disposals