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Other Disclosures
The financial statements should also disclose:
a. If an intangible asset is amortised over more than ten years, the reasons therefore.
b. A description, the carrying amount and remaining amortisation period of any
individual intangible asset that is material to the financial statements of the enterprise
as a whole.
c. The existence and carrying amounts of intangible assets whose title is restricted and the
carrying amounts of intangible assets pledged as security for liabilities and.
d. The amount of commitments for the acquisition of intangible assets.
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