Lecture 4 Ias 38 Intangible Asset Pdf

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The Human Element

Despite the technological advancements, the core of this movement remains deeply human. It is about creating spaces that resonate with our biological need for connection—to nature, to each other, and to ourselves.

As we move forward into 2026, we expect to see this trend accelerate, moving from high-end commercial projects to residential developments and public infrastructure.