CERTYNEX IFRS ACADEMY

Which of the following does an entity disclose for each class of intangible assets, distinguishing internally generated assets from others?

Whether the useful lives are finite or indefinite.

Details of advertising expenditure for the period.

For assets with finite lives, the useful lives or amortisation rates used.

The amortisation methods used for assets with finite lives.

A list of the suppliers of each asset, by name.

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

The share of revenue attributable to each class.