IAS 38 (pg:29 of course notes)

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December 24, 2020 at 5:27 am #600779
Sourav9271
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Sir,
What do you mean by “separate acquisition”?
Aren’t all separately acquired since purchase of internally generated intangibles can’t be capitalized?
December 27, 2020 at 7:53 pm #601004
P2-D2
Keymaster
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Hi,

It is for when you purchase a licence, i.e. it is an intangible bought separately.

Thanks
December 28, 2020 at 2:44 am #601015
Sourav9271
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Yeah thanks for clarification ?
January 2, 2021 at 9:58 am #601290
P2-D2
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No worries, you’re welcome!
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