Ias 38 – Unaccompanied Standards (2019)
period in accordance with IAS 36 (if any)
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| period in accordance with IAS 36 (if any);
(v) impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any); (vi) any amortisation recognised during the period; (vii) net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity; and (viii) other changes in the carrying amount during the period. A class of intangible assets is a grouping of assets of a similar nature and use in an entity’s operations. Examples of separate classes may include: (a) brand names; (b) mastheads and publishing titles; (c) computer software; (d) licences and franchises; (e) copyrights, patents and other industrial property rights, service and operating rights; 119 IAS 38 © IFRS Foundation A1465 (f) recipes, formulae, models, designs and prototypes; and (g) intangible assets under development. The classes mentioned above are disaggregated (aggregated) into smaller (larger) classes if this results in more relevant information for the users of the financial statements. An entity discloses information on impaired intangible assets in accordance with IAS 36 in addition to the information required by paragraph 118(e) (iii)–(v). IAS 8 requires an entity to disclose the nature and amount of a change in an accounting estimate that has a material effect in the current period or is expected to have a material effect in subsequent periods. Such disclosure may arise from changes in: (a) the assessment of an intangible asset’s useful life; (b) the amortisation method; or (c) residual values. tải về 419.96 Kb. Chia sẻ với bạn bè của bạn:
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