Ias 38

IAS 38 INTANGIBLE ASSETS | |
|HISTORY OF IAS 38 |
|February 1977 |Exposure Draft E9, Accounting for Research and Development Activities |
|July 1978 |IAS 9 (1978), Accounting for Research and Development Activities |
|1 January 1980 |Effective Date of IAS 9 (1978) |
|August 1991 |Exposure Draft E37 Research and Development Costs |
|December 1993 |IAS 9 (1993) Research and Development Costs |
|1 January 1995 |Effective Date of IAS 9 (1993) |
|June 1995 |Exposure Draft E50 Intangible Assets |
|August 1997 |E50 was modified and re-exposed as Exposure Draft E59 Intangible Assets |
|September 1998 |IAS 38 Intangible Assets |
|1 July 1999 |Effective Date of IAS 38 (1998) |
|31 March 2004 |IAS 38 Revised |
| |The summary below reflects the March 2004 revisions. |
|1 April 2004 (or |Effective Date of March 2004 revisions to IAS 38 |
|date of adoption of | |
|IFRS 3 for | |
|intangibles acquired|