• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA SBR (INT/UK):
  • SBR notes
  • SBR lectures
  • SBR Flashcards
  • SBR Revision lectures
  • SBR Forums
  • Ask the Tutor
  • Ask AI (New!)

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Intangible assets (IAS 38) – ACCA (SBR) lectures

VIVA

Reader Interactions

Comments

  1. Avatarandysamwell says

    December 13, 2023 at 4:18 pm

    Could the 8 million that has been capitalised in sofp be shown in the cash flow statement as well?

    Log in to Reply
  2. AvatarZura says

    August 9, 2020 at 8:21 pm

    Great thank’s for such understanding lectures! It is amazing and very, very comfortable <3

    Log in to Reply
  3. AvatarEljoan says

    August 24, 2019 at 8:49 pm

    Identifiable, control and recognition.
    The recognition you refer to, do we have to know the criteria as per the revised conceptual framework of 2018.

    Log in to Reply
    • Avatarpiuspeto says

      April 19, 2022 at 6:00 pm

      I also thought that the probability criterion had been removed from the conceptual framework…

      Log in to Reply
  4. Avatarwkilled says

    May 2, 2019 at 3:32 am

    I just tried to solve this before watching the video and i got it correct. Thank you very much this is helpful.

    Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in

Cookies
We serve cookies. If you think that's ok, just click "Accept all". You can also choose what kind of cookies you want by clicking "Settings". Read our cookie policy
Settings Accept all
Cookies
Choose what kind of cookies to accept. Your choice will be saved for one year. Read our cookie policy
  • Necessary
    These cookies are not optional. They are needed for the website to function.
  • Statistics
    In order for us to improve the website's functionality and structure, based on how the website is used.
  • Experience
    In order for our website to perform as well as possible during your visit. If you refuse these cookies, some functionality will disappear from the website.
  • Marketing
    By sharing your interests and behavior as you visit our site, you increase the chance of seeing personalized content and offers.
Save Accept all