IAS 38 Intangible Assets | R & D Costs | ACCA F3 | ACCA F7 | Financial Reporting | CA | CPA | CMA |

This video from Commerce Specialist explains IAS 38 INTANGIBLE ASSETS.
Detailed explanation is given on how to treat Research and Development Cost, The Accounting treatment of Research Cost, Recognition Criteria and disclosure requirements for Development Cost as per IAS 38.

Explanation is also given how to calculate and record Amortization and the difference between Amortization and Test of Impairment. Discussion is also made in relation to Goodwill and its treatment.
This video is relevant for students of CMA Part 1, ACCA F3, Financial Accounting, ACCA F7, Financial Reporting, CIMA, CA, CPA, CIA, MBA as well as for Accounting and Finance Managers.

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