What is Intangible Assets as per IAS 38? | Intellectual Property Rights in Bangla | IPRS in Bangla
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Intangible Asset(IA) is an identifiable
Intangible Asset(IA) is an identifiable non-current Asset without physical existence. An asset is a resource that is controlled by the entity as a result of past events (for example, purchase or self-creation) and from which future economic benefits (inflows of cash or other assets) are expected. Thus, the three critical attributes of an intangible asset are:
Identifiability
Control (power to obtain benefits from the asset)
Future economic benefits (such as Revenues or reduced future costs)
Examples of IA:
Patented Technology, computer software, databases and trade secrets
Trademarks, Trade dress, Internet Domains
Video and Audiovisual Material (Motion Pictures, Television Programs)
Customer lists
Licensing, Royalty and Standstill Agreements
Import/Export quotas
Franchise Agreements
Customer & Supplier Relationships (including customer lists)
Marketing Rights
IAS-38 requires an entity to recognize an Intangible Asset, whether purchased or self-created (at cost) if, and only if:
It is probable that the future economic benefits that are attributable to the Asset will flow to the entity; and
The cost of the Asset can be measured reliably.
This requirement applies whether an Intangible Asset is acquired externally or generated internally.
IAS-38 includes additional Recognition criteria for internally generated Intangible Assets.
Identifiability
Control (power to obtain benefits from the asset)
Future economic benefits (such as Revenues or reduced future costs)
Examples of IA:
Patented Technology, computer software, databases and trade secrets
Trademarks, Trade dress, Internet Domains
Video and Audiovisual Material (Motion Pictures, Television Programs)
Customer lists
Licensing, Royalty and Standstill Agreements
Import/Export quotas
Franchise Agreements
Customer & Supplier Relationships (including customer lists)
Marketing Rights
IAS-38 requires an entity to recognize an Intangible Asset, whether purchased or self-created (at cost) if, and only if:
It is probable that the future economic benefits that are attributable to the Asset will flow to the entity; and
The cost of the Asset can be measured reliably.
This requirement applies whether an Intangible Asset is acquired externally or generated internally.
IAS-38 includes additional Recognition criteria for internally generated Intangible Assets.
3 سال پیش
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