External resource

IFRS Foundation IAS 38 Intangible Assets overview

Official IFRS Foundation overview used only for a bounded comparison of research, development, recognition, useful life, amortization, and revaluation concepts.

Authority and currency

About this authority

Publisher: IFRS Foundation
Standing: Primary authority
Version: IAS 38 overview accessed 2026-08-08
Relevant parts: Official overview; authorized Standard access required for paragraph-level work
Currency: current · checked Aug 8, 2026

Open the primary source

The comparison exists to expose a reporting-basis difference, not to imply that the learner can apply IAS 38 from a short sidebar. Any IFRS conclusion requires a separately labeled fact pattern and current paragraph research.