IAS 38 - Intangible Assets
Initiative
Official name
IAS 38 Intangible Assets
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Amendments IAS 16 and IAS 38 on tangible and intangible assets
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
–
Source: IASB, IAS 38 Intangible Assets, 1998