Description
What you will learn from the video lecture:
- What is intangible asset
- Essential feature of non-monetary asset
- Conditions to meet the identification of an intangible asset
- Recognition criteria
- Examples of intangible assets when separately acquired
- Ways in which intangible assets can be recognised
- 2 phases of internally generated intangible assets
- Treatment of research phase and development phase
- Examples of research phase and development phase
- Conditions required to recognise intangible asset in the development phase
- Subsequent measurement
- Assessment of useful life in order for basis of amortisation
- Derecognition
- Numerical examples to illustrate the important concepts
Additional features:
Session type – Detailed deliberation on Ind AS 38 with maximum use of practical examples and engaging illustrations
On-Demand Access – Enjoy flexibility of accessing e-lecture anytime, anywhere, at your own pace, fitting seamlessly into your busy schedule
Unlimited Views – There is no restriction to the number of views
Study material – You will receive a free comprehensive e-book on Ind AS 38 worth Rs. 129, presentation slides, and examples
Support – Clarification of queries is also offered via digital communication for 1 year from the date of purchase
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