IND AS 38 - Intangible Assets

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 38

INTANGIBLE ASSETS

1

INTRODUCTION

2

SCOPE

3

WHAT IS AN INTANGIBLE ASSET

4

IS IT NECESSARY THAT IA WOULD BE WITHOUT PHYSICAL

SUBSTANCE

5

TANGIBLE AND INTANGIBLE ELEMENTS CONTAINED IN SAME

ASSET

6

WHAT IS AN ASSET

7

WHAT IS FAIR VALUE

8

DEFINITIONS

9

INITIAL RECOGNITION OF INTANGIBLE ASSET

10

DEFINITION OF AN INTANGIBLE ASSET

11

RECOGNITION CRITERIA

12

MEASUREMENT OF IA

13

COST OF SEPARATELY ACQUIRED

14

INTERNALLY GENERATED GOODWILL

15

INTERNALLY GENERATED INTANGIBLE ASSETS

16

COST OF INTERNALLY GENERATED INTANGIBLE ASSET

17

RECOGNITION OF EXPENSE

18

SUBSEQUENT MEASUREMENT

19

COST MODEL

20

REVALUATION MODEL

21

AMORTISATION

22

RESIDUAL VALUE

23

SUBSEQUENT INCREASE OF RESIDUAL VALUE FOR CHANGES IN

PRICES OR VALUE

24

USEFUL LIFE

25

IA WITH INDEFINITE USEFUL LIFE

26

RECOVERABILITY OF THE CARRYING AMOUNT—IMPAIRMENT

LOSSES

27

DERECOGNITION

28

INTANGIBLE ASSET CLASSIFIED AS HELD FOR SALE

29

DISCLOSURES

30

WEBSITE COSTS

31

MAJOR CHANGE IN IND AS 38 VIS-À-VIS IAS 38NOT RESULTING IN

CARVE OUT

32

MAJOR CHANGES ININD AS 38 VIS –A-VIS NOTIFIED AS 26

33

PROBLEM FOR SELF PRACTICE

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