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IP Bonds & IP CDOs: Solving the Intangible Asset Accounting Problem under IAS 38 / IFRS

#IPBonds #IPCDOs

https://telegra.ph/IP-Bonds--IP-CDOs-Solving-the-Intangible-Asset-Accounting-Problem-under-IAS-38--IFRS-07-31
Telegraph IP Bonds & IP CDOs: Solving the Intangible Asset Accounting Problem under IAS 38 / IFRS The Challenge The international accounting standard IAS 38 prohibits recognizing internally generated intangible assets (such as patents, brands, and software) on the balance sheet unless they are acquired through transactions. This leads to major consequences:
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