IAS 38 Intangible Assets (summary) - applies in 2024 

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This comes right on time! Have in a couple of days my group accounting & ifrs exam and this helps a lot to understand IAS 38, Thanks a lot!

Just found your channel and it is helping soooo much. I let my colleagues who are writing exams with me know to check it out!! This is going to make revision of pre-grad work go so much faster :-)

the PIRATE is useful! Thanks!

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Please also help us understand IAS 23 Borrowing Costs...that standard is missing from your videos

What counts as allocated costs in the initial measurement when generating an internal intangible asset?

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Hi Please can you post a video on the standard IAS 23, I desperatly need it. Thanks for all of your work btw, it's clear and very helpful.

A great thanks Silvia. your every IFRS video is very much helpful.

Professional presentation, must continuum with how will do the continuum measurement of the Intangible Value Flow every day like the tangible flow posting in Tangible Accounting, so we need the Intangible Accounting extension

Thank you Silvia .it is very helpful for me thank you again

The recognition of an intangible asset as future economic benefits, I'm assuming, is the Net Present Value of future cashflows generated from said asset, discounted at a discount rate in line with required rate of returns.

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9:29 If the asset was previously revalued, then the impairment of that asset is debited to the revaluation surplus to decrease the revaluation reserve. What if the impairment loss is larger than the revaluation surplus, should I debit the excess amount back to P&L? For example, if the impairment loss is $100 and the revaluation surplus is $80, should I debit the excess of $20 to P&L?

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Helpful

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Very helpful for revision.

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how about people who sell a cow. does the cow its count as an asset or another classification ?

is pirate still applicable?

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Internally generated Brands, customer titles , publishing titles and similar assets are not recognised as intangible assets right? But you included them under the head internally generated intangible assets.

From Brazil!

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I need an explanation on the board in the form of pdf . thanks for you

Hello Silvia, Are you sure IAS 38 is since 70' applied? I see in every book since 1998 exists. KR. Krisztina

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what treatment of preliminary expenses as per indian accounting standard 38

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