IFRS 9 Financial Instruments

The accounting for intangible assets last saw major amendments in 2004. This was due to the publication of IFRS 3 (Business Combinations). Considerable work has been done more recently by national bodies working with IASB to provide further amendments (or a new standard). IAS 38 requires an undertaking to record an intangible asset (at cost) only if: future benefits of the asset will flow to ... ................
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