Research and Development - Intangible assets - Ind AS 38 IFRS Course Online : Research Phase is when all the prices incurred during this phase are expensed with no reversal within the future and charged to profit & loss a/c No intangible arising from research (or from the research phase of an indoor project) shall be recognized. Development phase- when an asset meets development stage criteria, any costs incurred thereafter are capitalized within the cost of internally generated intangible An intangible arising from development shall be recognized if, and as long as, an entity can demonstrate all of the following: the technical feasibility of completing the intangible in order that it'll be available to be used or sold. its intention to finish the intangible and use or sell it. its ability to use or sell the intangible. Read more Research and Development - Intangible assets - Ind AS 38 ACCA IFRS certification, take D...
Takshila Learning has a great faculty and they have their own unique style of teaching and communicating ideas which enables the students to handle any situation with ease and come out with flying colors. By adding this online medium for teaching various courses, they have not only widened our options but have made it