The International Accounting Standards Board ( IASB ) uses the following definition: " Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.

The International Accounting Standards Board ( IASB ) offers some guidance ( IAS 38 ) as to how intangible assets should be accounted for in financial statements.

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