Unlocking Value: Understanding Intangible Assets under IAS 38

Join us in this episode as we delve into the intriguing world of Intangible Assets as defined by IAS 38. Discover what qualifies as an intangible asset, from patents to trademarks, and learn the essential criteria for recognition and measurement in financial statements. We’ll cover initial and subsequent measurement methods, amortization, and impairment testing. Whether you're a finance professional or just curious about the value of non-physical assets, this episode will equip you with the knowledge to navigate the complexities of intangible assets!