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Objective and scope of IAS 38
Chapter 1 · Objective and scope · 34 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective and scope34 exercises
- 02Definitions and characteristics of an intangible asset64 exercises
- 03Recognition and initial measurement36 exercises
- 04Separate acquisition40 exercises
- 05Business combination, government grant and exchange37 exercises
- 06Internally generated goodwill and intangible assets113 exercises
- 07Recognition of an expense56 exercises
- 08Measurement after recognition: cost and revaluation models62 exercises
- 09Useful life30 exercises
- 10Intangible assets with finite useful lives72 exercises
- 11Indefinite useful lives and impairment37 exercises
- 12Retirements and disposals34 exercises
- 13Disclosure37 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile9 exercises
- General scopeFragile18 exercises
- Scope exclusionsFragile12 exercises
- Definition of an intangible assetFragile14 exercises
- Identifiability: separable or contractual/legal rightsFragile21 exercises
- Control of the resourceFragile22 exercises
- Future economic benefitsFragile8 exercises
- Research, development, amortisation and other defined termsFragile13 exercises
- Recognition criteriaFragile17 exercises
- Subsequent expenditureFragile8 exercises
- Initial measurement at costFragile14 exercises
- Cost of a separately acquired intangible assetFragile27 exercises
- Costs excluded and cessation of capitalisationFragile18 exercises
- Deferred payment beyond normal credit termsFragile9 exercises
- Acquisition as part of a business combinationFragile13 exercises
- Subsequent expenditure on acquired in-process R&DFragile9 exercises
- Acquisition by way of a government grantFragile5 exercises
- Exchanges of assetsFragile12 exercises
- Internally generated goodwillFragile20 exercises
- Research phase and development phaseFragile19 exercises
- Research expenditureFragile25 exercises
- Development phase: recognition criteriaFragile25 exercises
- Internally generated brands, mastheads, titles and customer listsFragile19 exercises
- Cost of an internally generated intangible assetFragile40 exercises
- Expenditure recognised as an expenseFragile37 exercises
- Past expenses not recognised as an assetFragile20 exercises
- Choice of cost or revaluation modelFragile18 exercises
- Cost modelFragile25 exercises
- Revaluation model and active market requirementFragile21 exercises
- Revaluation increaseFragile8 exercises
- Revaluation decreaseFragile7 exercises
- Assessment of useful life: finite or indefiniteFragile20 exercises
- Useful life of contractual or legal rights and renewalsFragile14 exercises
- Start of amortisation: available for useFragile17 exercises
- Amortisation method and chargeFragile37 exercises
- Revenue-based amortisation: rebuttable presumptionFragile7 exercises
- Residual valueFragile15 exercises
- Annual review of amortisation period and methodFragile14 exercises
- Indefinite useful life: no amortisation, annual testingFragile24 exercises
- Impairment losses: linkage to IAS 36Fragile18 exercises
- Derecognition triggersFragile12 exercises
- Gain or loss on derecognitionFragile17 exercises
- Amortisation of unused assetsFragile10 exercises
- Information by class of intangible assetsFragile13 exercises
- Reconciliation of carrying amountFragile10 exercises
- Disclosure of indefinite-life assetsFragile8 exercises
- Research and development expenditure recognised as an expenseFragile9 exercises
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