HOW to record Start-Up Costs arising from a new operation activities ? Should this type of cost be treated as Intangible Assets based on IA...

IAS 38 regarding Intangible Assets defines USEFUL LIFE as : the period over which an asset is expected to be available for use by an enti...

Based on IAS 38 Intangible Assets , paragraph 4 which explains that some intangible assets may be contained in or on a physical substance su...

The accounting for an intangible asset is based on its useful life. An intangible asset with a finite useful life is amortised, and an intan...

With internally generated intangible assets, problems arise in identifying whether there is an identifiable asset that will generate future ...

An intangible asset is an identifiable non-monetary asset without physical substance. The recognition of an item as an intangible asset re...