A Snap Shot Into Accounting.
BCOM, BBA, CPA AND ACCA Students And Any Other Accounting Practitioners. Understanding Intangible Assets – IAS 38 issued in march 2004 Intangible Assets The objective of IAS 38 is to specify the accounting treatment for intangible assets not covered by another standard. Intangible assets are assets without physical substance. Examples could be brand names, Licenses, patents, […]