Intangible Assets (IAS 38/AASB 138)

This page contains resources to guide you through the financial reporting requirements when dealing with intangible assets.

Resources

BDO Global IFRS Resources

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

  • IAS 38 Intangible Assets
  • IFRIC 12 Service Concession Arrangements
  • IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
  • SIC 29 Service Concession Arrangements: Disclosures​
  • SIC 32 Intangible Assets – Web Site Costs.

► IFR Bulletins

Focus on latest developments in international financial reporting.

Webinars

Webinars

BDO Australia conducts monthly complimentary webinars as an easy way to stay up to date with changes to accounting standards and other financial reporting developments. Recent webinars on this topic include:

IFRIC agenda decisions

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

Online Training

Online training resources

Improve your knowledge of accounting standards by purchasing our online training resources on a variety of financial reporting topics. Resources available on this topic include:

  • A seminar – a pre-recorded two-hour webinar that provides a high-level overview of the accounting standard, as well as a question and answer case study booklet

Code

Code