Notes
CPA
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IAS 38 Intangible Assets
Non monetary assets without physical substance.
Includes goodwill, intellectual rights, computer software and development costs.
Resource controlled by the entity as a result of past events.
From which future economic benefits are expected to flow to the entity.
Identifiable if it is separable (could be rented/sold separately).
It is a legal/contractual right.
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- Module 4 - Application of Specific Accounting Standards (Financial Accounting & Reporting)
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