Intangible assets accounting: recognition and measurement determine recognition criteria, amortisation, impairment testing and disclosure obligations. Recognition requires meeting the intangible-asset definition and the dual recognition criteria: probable future economic benefits and reliable cost measurement. Separately acquired intangibles are measured at cost, those from business combinations at fair value, and internally generated assets must be separated into research (expensed) and development (capitalised only if six criteria are met). Subsequent expenditure is usually expensed; measurement after recognition follows either the cost or revaluation model, with amortisation for finite lives and impairment testing per Ind AS 36.