Page 193 - F1 Integrated Workbook STUDENT 2018

Non-current assets – IAS 23, IAS 38 & IAS 36

2.8 Disclosure

IAS 38 Intangible Assets, requires the following disclosure requirements:

For each class of intangible assets:

 The useful lives or amortisation rates used.

 The amortisation methods used.

 The gross carrying amount and accumulated amortisation at the beginning and
end of the period.

 The amount of amortisation charged for the period to the statement of profit or
loss.

 A reconciliation between the beginning and end of the year balances, i.e.
additions, disposals, changes due to impairments or revaluations, amortisation
during the period.

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