MFRS 138 INTANGIBLE ASSETS (1)| SCOPE, DEFINITION, EXAMPLES AND RECOGNITION CRITERIA
This video is on MFRS 138 Intangible Assets. Using worked examples, it covers the:
1.Scope of the standard
2.Definition of intangible assets
3. Explanation of examples of intangible assets
4. Discussion of the recognition criteria of intangible assets
#FAR320#FAR460#FAR510#IAS38
0:00 Introduction
0:47 TOPIC OUTCOME
2:27 SCOPE
3:28 DEFINITION OF INTANGIBLE ASSET
5:32 COMMON EXAMPLES MERS 138 Para 9
8:03 KEY CRITERIA IN THE RECOGNITION OF IA
13:18 EXAMPLE 3: FUTURE ECONOMIC BENEFITS
14:45 RECOGNITION AND MEASUREMENT RECOGNITION AS INTANGIBLE ASSETS
17:52 EXAMPLE 4: Classification and Recognition