Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
IFRS 38: intangible assets measurement
Available online: 18 September 2009 Subject Heading: Statement reformation JEL Classification:
This work presents different kinds of intangible assets measurements permitted by IAS 38. A special attention is given to the issues of finding the historical cost of the intangible assets when purchased and also when self-created. The basics of fair value measurement of the intangible assets are observed. The procedure of impairment testing when finding the recoverable amount of the intangible assets is examined. Keywords: intangible assets, measurement, historical cost, fair value, impairment testing |
ISSN 2311-9381 (Online)
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