How IAS 38 Intangible Assets Can Be Tested in SBR
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How IAS 38 Intangible Assets Can Be Tested in SBR
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Oh no, don't say "because of PIRATE criteria", in SBR we need to justify each and every thought, and IAS 38 doesn't have this exact mnemonics, it has been invented for study purposes, so we can't use it as a justification.
IAS 38 is tested almost in every sitting. Why? Because even if a company is a manufacturing one, still, it will have lots of Intangible Assets
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