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Ias 38 Intangible Assets Xtremepapers nce to an active market. Are goodwill and brand names covered under IAS 38? Goodwill arising in a business combination is not accounted for under IAS 38 but under IFRS 3; however, certain brand names may be recognized as intangible assets if acquired separately and meet recognition criteria. What d T Tommie Nader Nov 1, 2025
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