In April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998. IAS 38 was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004. IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are nonmonetary assets that are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). IAS38 sets out the criteria for recognizing and measuring intangible assets and requires certain disclosures regarding intangible assets. Task C - Question Discuss briefly IAS38 key aspects, the disclosure requirements set out in IAS 38 with suitable examples from an annual report of any public listed company in Oman. Support your points by referring to academically accepted research sources (research articles, and conference papers). In April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998. IAS 38 was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004. IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are nonmonetary assets that are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). IAS38 sets out the criteria for recognizing and measuring intangible assets and requires certain disclosures regarding intangible assets. Task C - Question Discuss briefly IAS38 key aspects, the disclosure requirements set out in IAS 38 with suitable examples from an annual report of any public listed company in Oman. Support your points by referring to academically accepted research sources (research articles, and conference papers)