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Ind AS 38, Intangible Assets Recognition and …
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Capitalisation of internally generated intangible assets
WebDepreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost, less its residual value. ... (Ind AS) shall apply. Where a company is not required to comply with the Indian Accounting Standards (Ind AS), it ... WebMar 13, 2016 · 6. IND AS 38 applies to all intangible assets other than: Financial assets Exploration and evaluation assets (extractive industries) Expenditure on the development … WebApr 25, 2024 · Useful life is defined as the period of time over which an asset is expected to be used by the entity. [ IAS 38 para 8 ]. Management should assess the useful life of an … golf courses near waukee iowa