Books I'm reading 📚 IAS 38 — Intangible Assets

Intangibles can be acquired:

• by separate purchase
• as part of a business combination
• by a government grant
• by exchange of assets
• by self-creation (internal generation)

無形資産（特にソフトウェア）の獲得方法に何があって、自己創設無形資産を量産し続けるということが何を意味するのかが知りたい。