International GAAP 2020

Chapter 17Intangible assets

• 1 INTRODUCTION
  • 1.1 Background
  • 1.2 Terms used in IAS 38
• 2 OBJECTIVE AND SCOPE OF IAS 38
  • 2.1 What is an intangible asset?
    • 2.1.1 Identifiability
    • 2.1.2 Control
    • 2.1.3 Future economic benefits
  • 2.2 Is IAS 38 the appropriate IFRS?
    • 2.2.1 Whether to record a tangible or intangible asset
    • 2.2.2 Classification of programme and other broadcast rights as inventory or intangible assets
• 3 RECOGNITION AND MEASUREMENT
  • 3.1 Recognition
    • 3.1.1 When to recognise programme and other broadcast rights
  • 3.2 Measurement
  • 3.3 Subsequent expenditure
• 4 SEPARATE ACQUISITION
  • 4.1 Recognition
  • 4.2 Components of cost
  • 4.3 Costs to be expensed
  • 4.4 Income from incidental operations while an asset is being developed
  • 4.5 Measurement of intangible assets acquired for contingent consideration
  • 4.6 Acquisition by way of government grant
  • 4.7 Exchanges of assets
    • 4.7.1 Measurement of assets exchanged
    • 4.7.2 Commercial substance
• 5 ACQUISITION AS PART OF A BUSINESS COMBINATION
  • 5.1 Recognition of intangible assets acquired in a business combination
    • 5.1.1 Probable inflow of benefits
    • 5.1.2 Reliability of measurement
    • 5.1.3 Identifiability in relation to an intangible asset acquired in a business combination
      • 5.1.3.A Contractual-legal rights
      • 5.1.3.B Separability
  • 5.2 Examples of intangible assets acquired in a business combination
  • 5.3 Measuring the fair value of intangible assets acquired in a business combination
  • 5.4 Customer relationship intangible assets acquired in a business combination ...