Financial reporting specialist and lecturer Adam Deller explains the basic principles of IAS 38, Intangible Assets, in this short video.

This is the latest in a series setting out the fundamentals of some of the trickier financial reporting concepts.

Other topics covered in this series include:

  • IAS 10, Events after the Reporting Period
  • IAS 19, Employee Benefits
  • IFRS 2, Share-based Payment
  • IAS 36, Impairment of Assets
  • IAS 37, Provisions, Contingent Liabilities and Contingent Assets
  • IAS 40, Investment Property
  • IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

Find more on AB’s YouTube channel.