Hi,
| Asset | Primary | Secondary | Tertiary | |
| Patents | Income | Market | Cost | |
| Technology | Income | Market | Cost | |
| Copyrights | Income | Market | Cost | |
| Internally developed | Cos | Market | Income | |
| Brand names | Income | Market | Cost | |
| Customer relations | Income | Cost | Market | |
Can anyone please confirm the valuation of intangible assets is already prevalent like above for IndAS?
Txs.
CAclubindia
