Ias 38 – Unaccompanied Standards (2019)
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General An entity shall disclose the following for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets: 112 113 114 115 115A 116 117 118 IAS 38 A1464 © IFRS Foundation (a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used; (b) the amortisation methods used for intangible assets with finite useful lives; (c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period; (d) the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included; (e) a reconciliation of the carrying amount at the beginning and end of the period showing: (i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations; (ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals; (iii) increases or decreases during the period resulting from revaluations under paragraphs 75, 85 and 86 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (if any); (iv) impairment losses recognised in profit or loss during the tải về 419.96 Kb. Chia sẻ với bạn bè của bạn:
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