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IAS 38 : Intangible Assets | Dec 2025

IAS 38 : Intangible Assets | Dec 2025

Define and Recognize Intangible Assets

Set Accounting and Measurement Requirements

Amortization and Impairment

Research and Development Costs

Ensure Consistent Reporting  


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IAS 38 : Intangible Assets | Dec 2025

Define and Recognize Intangible Assets

Set Accounting and Measurement Requirements

Amortization and Impairment

Research and Development Costs

Ensure Consistent Reporting