Simplifying accounting fundamentals

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Changes in Accounting Policies, Estimates and Errors: IAS 8 (IFRS)

IAS 8 provides guidance on how to ensure consistency and handle: accounting policy changes, changes in accounting estimates and errors in ac

Intangible Assets: IAS 38 (IFRS)

In this article we review the definition and recognition criteria for Intangible Assets under IFRS (IAS 38).

Valuing Intangible Assets

Intangible Asset sales/purchases can be valued based on three different methods: market based, replacement cost, income-based approach.

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