WebbInternational Accounting Standard 38 Intangible Assets. Objective. The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt … Webb14 mars 2024 · The following criteria must be met in order to recognize a provision from the perspective of the International Financial Reporting Standards (IFRS): An entity has a current obligation arising from past …
Equivalence of non-EU financial frameworks - Europa
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Accounting recognition of brands according to IFRS
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