
December 2024: IFRIC Update
IFRS Talks - PwC's Global IFRS podcast
00:00
Exploring Intangible Assets in Climate Commitments
This chapter examines a recent submission addressing intangible assets in relation to climate commitments, focusing on IAS 38. It contrasts this with previous discussions on IAS 37, highlighting the complexities of recognizing expenditures like carbon credits and R&D as intangible assets under IFRS standards.
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