Spoiler alert: no, it's not only IAS 38 Intangible Assets. Sometimes it is IFRS 15 Revenue, sometimes it is IAS 32 Financial Instruments: Presentation, etc.

In SBR, we are not given marks for just referencing to a standard, we need to EXPLAIN. This video is a must-watch to practice the skill of working with the unknown.

https://acca-tutor.com/