Ias 38 intangible assets - Study guides, Study notes & Summaries
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International Financial Reporting Standards summary
- Summary • 45 pages • 2022
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Providing a summary of the examinable subjects of International Financial Reporting Standards (excluding Inventory and Consolidation), but includes: 
- Revenue recognition (IFRS 15) 
- PPE (IAS 16) 
- Intangible assets (IAS 38) 
- Impairment (IAS 36) 
- Business combinations (IFRS 3) 
- Income tax (IAS 12) 
- Share-based payments (IFRS 2) 
- Financial Instruments (IFRS 9)
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FAC1601 EXAM PACK 2023
- Exam (elaborations) • 117 pages • 2023
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FAC1601-Exam-Pack - Exam pack 
Financial Accounting and Reporting (University of South Africa) 
lOMoARcPSD| 
Financial Accounting 1B 
Study & Exam Pack for FAC1601 © 2014 
This is prepared for UNISA undergraduate students undertaking the module FAC1601. The past exam 
papers used as a way of practicing the concept emphasized in the study guide for this module 
Compiled by Levison Kamanga (check his profile on ), for and on behalf of 
“Inspired to impact with a difference” 
All the que...
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FAC3764 EXAM SUMMARY 2024
- Summary • 15 pages • 2024
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Summaries of 
1. IAS 32 and IFRS 9 (Financial instruments) 
2. IFRS 5 Non-current assets held for sale 
3. IFRS 13 Fair value measurement 
4 . IAS 36 Impairment loss 
5. IAS 38 Intangible assets 
6. Conceptual framework 
7. IFRS 15 Revenue with contracts 
8. IFRS 16 Leases 
9. Foreign transactions 
10. IAS 19 Employee benefits 
11. IAS 28 Equity method of accounting 
12. IAS 16 Property plant and equipment 
13. IFRS 3Business combination 
 
Used to do calculations and answer discussion quest...
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IAS 38 Intangible assets
- Summary • 8 pages • 2024
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A summary of the definition, elements of the definition, initial and subsequent measurement (amortization and impairment), recognition and disclosure of investment property in terms of IAS 38
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Summary LPC Notes CLIP (Commercial Law and IP) Revision Notes (80% Distinction) 2022 Summary LPC Notes CLIP (Commercial Law and IP) Revision Notes (80% Distinction) 2022
- Summary • 186 pages • 2023
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Summary LPC Notes CLIP (Commercial Law and IP) 
Revision Notes (80% Distinction) 2022 
Summary LPC Notes CLIP (Commercial Law and IP) 
Revision Notes (80% Distinction) 2022 
Summary LPC Notes CLIP (Commercial Law and IP) 
Revision Notes (80% Distinction) 2022 
Summary LPC Notes CLIP (Commercial Law and IP) 
Revision Notes (80% Distinction) 2022 
TABLE OF CONTENTS 
The conceptual and regulatory framework for 
financial reporting 
3 
IAS 1 7 
IAS 16 10 
IAS 38 – Intangible assets 13 
IAS 36 – ...
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IAS 38 Intangible Assets: SUMMARY AND NOTES
- Summary • 7 pages • 2023
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Summary of IAS 38 Intangible Assets 
In-depth notes on important concepts like amortisation and residual values
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IAS 38 Intangible Assets
- Summary • 7 pages • 2022
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This document contains a short, efficient summary of IAS38 as well as class examples dealt with in lectures.
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IAS 38 INTANGIBLE ASSETS: Notes and Summary
- Summary • 7 pages • 2023
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Summary of IAS 38 Intangible Assets 
In-depth notes on important concepts like amortisation and residual values
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CONCEPTUAL AND PRACTICAL APPROACHES TO THE ASSESSMENT OF ACCOUNTING PRACTICES ACCOUNTING DOCTORAL SCHOOL DOCTORATE THESIS A+
- Exam (elaborations) • 208 pages • 2024
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CONCEPTUAL AND PRACTICAL APPROACHES TO THE 
ASSESSMENT OF ACCOUNTING PRACTICES 
ACCOUNTING DOCTORAL SCHOOL 
DOCTORATE THESIS 
CONTENTS 
INTRODUCTION										9 
Motivation and the importance of research								10 
The purpose and objectives of the research								11 
Current state of knowledge										12 
Research Methodology										14 
 
CHAPTER 1. THEORETICAL APPROACHES OF VALUE AND EVALUATION 19 
1.1.	Discussions for development of accounting as a science				20 
1.1.1.	Early Periods							...
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Key topics Financial Accounting and Reporting (324059-M-6)
- Summary • 11 pages • 2024
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Key topics of the course Financial Accounting and Reporting (324059-M-6), Master Accountancy, Tilburg University. Easy to study summary that contains all important points from the course, clearly divided by IFRS and IAS topics like IFRS 16 Leases, IAS 36 Impairment of assets etc.
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