How are internally generated intangibles handled under ifrs


Discussion Post: Intangible Assets

What are the three major types of intangible assets, and how does the accounting for them differ? How are internally generated intangibles handled under IFRS? How does this differ from U.S. GAAP? Which intangible assets are subject to annual impairment testing?

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Accounting Basics: How are internally generated intangibles handled under ifrs
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