SOFF X · AIHujjatingizni AI yaratsinSovg'ani olingMahsulot tavsifi
Intangible assets lack physical substance and aren't financial instruments. Recognition depends on probable future economic benefits, control, and reliable cost measurement per IAS 38. Initial measurement is usually cost, but valuation can be complex if acquired through a business combination
#recognition#intangible assets#measurement#valuation#ias 38#goodwill
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