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In this first lecture on IAS 38 - Intangible Assets, CA CPA Vinod Kumar Agarwal explains everything you need to know about identifying, measuring, and accounting for intangible assets under IFRS standards. Session -24 Topic - IAS 38 - Intangible Assets Lecture - 1 This course is ideal for students and professionals pursuing: ACCA / DipIFRS / ICAI IFRS Certification / CIMA / CPA / University exams 🔹 Download Free PDF Notes: https://www.vknow.in/free-resource 🔹 Get Hardcopy Notes: https://bit.ly/4hF58pt 🔹 Join now and unlock exclusive content and features with our premium membership: https://bit.ly/3AxtYXs Timestamps: 00:00 Introduction 3:02 What is Intangible Assets? 14:16 What are Intangible Assets? 21:22 What is an Asset 25:01 What is an Amortisation? 26:25 What is Development? 29:00 Definitions 33:18 Initial Recognition of Intangible Assets 34:07 Characteristics of an Asset 38:42 Control over Asset Stay tuned as we cover key concepts, detailed explanations, and essential insights for mastering IFRS! Don't forget to subscribe for more lectures and share this valuable resource with your peers. Buy Video Courses & Books: 🌐 Website: https://www.vknow.in 📞 Call: 9667671155, 9766921860, 02024431210, 9422365495 ✉️ Mail ID: asfoundation1@gmail.com 💬 Connect on WhatsApp: https://wa.me/+919667671155 🛒 Amazon: https://bit.ly/3VqFa08 🛒 Flipkart: https://bit.ly/3PRjQxh Follow A.S. Foundation : 👍 Like us on Facebook: / asfoundationofficial 📲 Join Telegram: https://t.me/asfoundation 📸 Follow on Instagram: / asfoundation #IAS #IFRSFullCourse #AccountingStandards #DipIFRS #ACCAStudents #CPACertification #ICAIIFRS #CIMACertification #UniversityExams