IFRS defines intangible assets as lacking physical substance, non-monetary in nature, and identifiable. For the following items,
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intangible assets as lacking physical substance, non-monetary in">
Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...
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