Intangible assets (Section 18)

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Intangible assets (Section 18) by Mind Map: Intangible assets (Section 18)

1. Recognition and measurement

1.1. Recognition

1.1.1. Acquisition as part of a business combination

1.1.2. Internally generated intangible assets

1.2. Initial measurement

1.2.1. Separate acquisition

1.2.2. Internally generated intangible assets

1.2.3. Acquisition as part of a business combination

1.2.4. Acquisition by way of a grant

1.2.5. Exchange of assets

1.2.6. Past expenses not to be recognised as an asset

1.3. Subsequent measurement

1.3.1. Cost or revaluation models

1.3.2. Measurement under the revaluation model

1.3.3. Reporting gains and losses on revaluations

1.3.4. Amortisation over useful life

1.3.4.1. 10-year cap

1.3.5. Amortisation period and method

1.3.6. Residual value

1.3.7. Review of amortisation period and amortisation method

1.3.8. Recoverability of the carrying amount – impairment losses

1.4. Retirement and disposals

2. Presentation and disclosure

2.1. Presentation

2.2. Disclosure

2.2.1. General disclosure

2.2.2. Research and development disclosure

2.2.3. Revalued intangible asset disclosure

2.2.4. Intangible assets acquired in a business combination disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Current issues

4.1.1. Covid-19 considerations

4.2. Further resources

4.2.1. Disclosure checklist

4.2.2. eCPD module: FRS 102: intangible assets