IAS 38 Intangible Assets (summary) - applies in 2025

This is just the short executive summary of IAS 38 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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#IFRS #IAS38

[hamlinhamlinmcgill]

This comes right on time! Have in a couple of days my group accounting & ifrs exam and this helps a lot to understand IAS 38,
Thanks a lot!

[chantalpotgieter]

Just found your channel and it is helping soooo much. I let my colleagues who are writing exams with me know to check it out!! This is going to make revision of pre-grad work go so much faster :-)

[valiyaveetilalan]

Very much useful, Thank You Silvia, Greetings from India(Kerala)!!

[MumNmeh]

You have done a wonderful job, Kudos to your great content

[ridhazangie]

You are an amazing tutor ❤❤❤ carry on the amazing work

[LaLaLaLa]

Thank you, Silvia. Greetings from Germany!

[patiencehadebe]

Sylvia you are the best there ever was ...well explained to the dot ..thank you

[malayakumar]

A great thanks Silvia. your every IFRS video is very much helpful.

[sajibbu]

Thanks for this initiative. It makes my accounting learning very easy and comfortable.

[mutoncharly]

PIRATE is genius WOW
big take away
THANKS

[faizjanny]

Thanks ma'am you have made it easy for us✨

[basmabachiri]

Hi Please can you post a video on the standard IAS 23, I desperatly need it. Thanks for all of your work btw, it's clear and very helpful.

[gideyfiseha]

Thank you Silvia .it is very helpful for me thank you again

[jasontsui]

9:29 If the asset was previously revalued, then the impairment of that asset is debited to the revaluation surplus to decrease the revaluation reserve. What if the impairment loss is larger than the revaluation surplus, should I debit the excess amount back to P&L? For example, if the impairment loss is $100 and the revaluation surplus is $80, should I debit the excess of $20 to P&L?

[markcooper]

What counts as allocated costs in the initial measurement when generating an internal intangible asset?

[liviucotora]

Professional presentation, must continuum with how will do the continuum measurement of the Intangible Value Flow every day like the tangible flow posting in Tangible Accounting, so we need the Intangible Accounting extension

[toddgilbey]

The recognition of an intangible asset as future economic benefits, I'm assuming, is the Net Present Value of future cashflows generated from said asset, discounted at a discount rate in line with required rate of returns.

[zahraamber]

Please also help us understand IAS 23 Borrowing Costs...that standard is missing from your videos

[af.a.fe.]

And an entity the produces and create a software?

[thikundekoedward]

This was very helpful, how can i get in touch with you when i need help with Financial accounting in general?