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IAS 38 Masterclass: Intangible Assets in Business Combinations & Measurement Models
Learn how to account for intangible assets acquired in business combinations, including the recognition of items like brands and research that may not appear in a subsidiary's individual books.
We break down initial measurement at fair value, the criteria for identifiable assets, and subsequent measurement using the cost and revaluation models.
This video also covers critical concepts like indefinite useful life, amortization rules, and how to handle significant renewal costs in contractual agreements.
📞 Contact: +92 330 8080969
🌐 Web: www.mac.edu.pk
📍 Location: 2nd Floor, Jaspal Arcade, G-8/4, Islamabad
"Powered by: Muhammad Abbas & Co. (Chartered Accountants)"
#IAS38 #Accounting #CorporateReporting #BusinessCombinations #IntangibleAssets #CAF6 #FinancialReporting
Видео IAS 38 Masterclass: Intangible Assets in Business Combinations & Measurement Models канала MAC Learning Hub
We break down initial measurement at fair value, the criteria for identifiable assets, and subsequent measurement using the cost and revaluation models.
This video also covers critical concepts like indefinite useful life, amortization rules, and how to handle significant renewal costs in contractual agreements.
📞 Contact: +92 330 8080969
🌐 Web: www.mac.edu.pk
📍 Location: 2nd Floor, Jaspal Arcade, G-8/4, Islamabad
"Powered by: Muhammad Abbas & Co. (Chartered Accountants)"
#IAS38 #Accounting #CorporateReporting #BusinessCombinations #IntangibleAssets #CAF6 #FinancialReporting
Видео IAS 38 Masterclass: Intangible Assets in Business Combinations & Measurement Models канала MAC Learning Hub
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7 апреля 2026 г. 20:09:48
00:27:19
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