IAS will now offer programmatic buyers a deal-based enrichment pathway designed to curate inventory at the source that meets the benchmarks for advertisers across context, brand safety and ...
CHAPTER 3: ASSET VALUATION: ACCOUNTING FOR INTANGIBLE ASSETS, INVENTORIES AND CONSTRUCTION CONTRACTS
The objective of IAS 38 is to prescribe the accounting treatment for intangible assets and identify how to recognise an intangible asset if, and only if, certain criteria are met. It also specifies ...
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