CERTYNEX IFRS ACADEMY

Nérolys presents a Software class made up of assets with finite useful lives. Which information on the amortisation of this class must appear in the notes?

The detailed amortisation schedule, software by software, for the next five years.

The estimated resale price of each software asset at the reporting date.

The name of the publisher of each software asset and the date the contracts were signed.

The useful lives or amortisation rates used, and the amortisation methods.