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Similarities between IAS 38, and IPSAS 31. And differences between  IAS 38, and IPSAS 31
in IAS 38 - Intangible Assets by

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IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). Intangible assets meeting the relevant recognition criteria are initially measured at cost, subsequently measured at cost or using the revaluation model, and amortized on a systematic basis over their useful lives (unless the asset has an indefinite useful life, in which case it is not amortized).
IPSAS 31 specifically prohibits the following internally
generated intangible assets from being recognized:
Internal brands names;
publishing titles;
customer lists;
the item similar in substance and
intangible assets arising from research (or from the
research phase of an internal project)
Other examples of items that are expensed as
incurred include expenditures for
start-up costs that are not included in PP&E in
accordance with IPSAS 17
training, advertising, and promotional activities
relocating or reorganizing part or all of an entity
by Level 2 Member (4.9k points)