Intangible assets represent an accounting challenge due to their lack of physical substance. This note discusses the accounting treatment of intangible assets under International Financial Reporting Standards. The note examines the necessary characteristics of intangible assets, specifically, identifiability, control and future economic benefit. Also detailed are the origins of intangible assets through separate acquisition, business combination and internal generation. The initial recognition and ongoing measurement of intangibles are discussed, using both the cost model and revaluation model.
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