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Ind AS 38

Governs intangible assets, including the criteria for recognising internally generated intangibles such as capitalised development costs.

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Related terms

  • Ind AS 36

    Governs impairment of assets — when and how to test whether an asset's carrying amount exceeds its recoverable amount.

  • Ind AS 37

    Governs provisions, contingent liabilities and contingent assets, including the recognition criteria that distinguish a provision from a mere disclosure.

  • Ind AS 40

    Governs investment property — property held to earn rentals or for capital appreciation, measured and disclosed separately from owner-occupied property.

  • Ind AS 7

    Governs the statement of cash flows, classifying cash flows into operating, investing and financing activities.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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