Remove Accounting Standards Remove IFRS Remove Pharmaceutical
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Why IAS 38 is Hindering South Africa’s Growth: A Call for Change

CFO Talks

This is not just an accounting issue; it’s a symptom of a broader problem that threatens our ability to compete in the global economy. At the heart of this issue is IAS 38 , the international accounting standard for intangible assets, which may be doing more harm than good for South Africa’s economic ambitions.

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Chinese Study highlights limitations on IAS 38, accounting for intangible assets

CFO Talks

Chinese Study highlights limitations on IAS 38, accounting for intangible assets A recent study from China highlighted the limitations of IAS 38 —the International Accounting Standard that governs intangible assets—and its impact on innovation, particularly in high-tech industries.