Topic 05 · IAS 38, IFRS 3
Intangible assets & goodwill
Which intangibles reach the balance sheet (development, software, brands), whether goodwill is amortised or only impairment-tested, and what an IFRS group must undo in local books.
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- 2025-09-18US GAAPRemoves the three-stage project model from ASC 350-40; capitalisation of internal-use software costs starts when management has authorised and committed to funding the project and it is probable the software will be completed and used, with website development costs folded into 350-40. Effective for annual periods beginning after 15 December 2027, early adoption permitted. Effective 2028-01-01.
- 2015-11-11Dutch GAAPImplemented Directive 2013/34/EU into BW 2 Titel 9; art. 2:386 lid 3 BW now requires goodwill and capitalised development costs to be amortised over their expected useful life and, where that life cannot be reliably estimated, over at most ten years with the reasons disclosed. The RJ's twenty-year rebuttable presumption in RJ 216 continues alongside. Mandatory for financial years beginning on or after 1 January 2016. Effective 2016-01-01.
- 2015-07-17HGBInserted § 253 Abs. 3 Satz 3-4 HGB (amortisation over ten years where the useful life of a self-created intangible or a purchased goodwill cannot be reliably estimated) and § 285 Nr. 13 HGB (explanation of the goodwill amortisation period). Applies to financial years beginning after 31 December 2015. Effective 2016-01-01.