9. IAS 38

SBR 9-1 IAS 38 - Definition and Recognition (FR Revision)

SBR 9-2 IAS 38 - Purchased Intangible Assets (FR Revision)

SBR 9-3 IAS 38 - Probability Criterion on Separate Acquisition of Intangible Assets

SBR 9-4 IAS 38 - Internally Generated Intangible Assets (FR Revision)

SBR 9-5-1 IAS 38 - Research and Development (FR Revision)

SBR 9-5-2 IAS 38 - Illustration on Research and Development (FR Revision)

SBR 9-6 IAS 38 - Subsequent Measurement (FR Revision)

SBR 9-7 IAS 38 - Useful Life (FR Revision)

SBR 9-8 IAS 38 - Useful Life Assumptions

SBR 9-9 IAS 38 - Amortisation (FR Revision)

SBR 9-10 IAS 38 - Derecognition (FR Revision)

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