Financial Reporting Standard 138 : intangible assets
| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Kuala Lumpur ,
Malaysian Accounting Standards Board , c2011
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| Series: | Financial reporting standard
138 |
| Subjects: |
Table of Contents:
- 1. Introduction
- 2. Objective
- 3. Scope
- 4. Definitions
- 5. Recognition and measurement
- 6. Recognition of an expense
- 7. Measurement after recognition
- 8. Useful life
- 9. Intangible assets with finite useful lives
- 10. Recoverability of the carrying amount - impairment losses
- 11. Retirements and disposals
- 12. Disclosure
- 13. Transitional provisions and effective date
- 14. Withdrawal of FRS 109(2004)