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Section 18 – Intangible Assets other than Goodwill |
Ref |
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1. |
An entity shall disclose the following for each class of intangible assets: a) the useful lives or the amortisation rates used and the reasons for choosing those periods; b) the amortisation methods used; c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period; d) the line item(s) in the statement of comprehensive income (or in the income statement, if presented) in which any amortisation of intangible assets is included; and e) a reconciliation of the carrying amount at the beginning and end of the reporting period showing separately: i. additions, indicating separately those from internal development and those acquired separately; ii. disposals; iii. acquisitions through business combinations; iv. revaluations; v. amortisation; vi. impairment losses; and vii. other changes. |
18.27 |
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2. |
An entity shall also disclose: a) a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity’s financial statements; b) for intangible assets acquired by way of a grant and initially recognised at fair value (see paragraph 18.12): i. the fair value initially recognised for these assets; and ii. their carrying amounts. c) the existence and carrying amounts of intangible assets to which the entity has restricted title or that are pledged as security for liabilities; and d) the amount of contractual commitments for the acquisition of intangible assets. |
18.28 |
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3. |
An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period (ie the amount of expenditure incurred internally on research and development that has not been capitalised as an intangible asset or as part of the cost of another asset that meets the recognition criteria in this FRS). |
18.29 |
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4. |
If intangible assets are accounted for at revalued amounts, an entity shall disclose the following: a) the effective date of the revaluation; b) whether an independent valuer was involved; c) the methods and significant assumptions applied in estimating the assets’ fair values; and d) for each revalued class of intangible assets, the carrying amount that would have been recognised had the assets been carried under the cost model. |
18.29A |
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