Episode 1: Intangible assets – can’t touch this o1z43

IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should for intangible assets. This standard can be examined in all sections of the exam. A well-prepared candidate needs to be able to understand and explain the key principles of the standard, in addition to preparing calculations.  1b486t