CERTYNEX IFRS ACADEMY

You are reviewing the disclosure checklist for the intangible asset notes of the Tessarine group. Which of these presentation choices comply with IAS 38?

One table per class, with separate columns for internally generated assets and for other assets.

A single total for all intangible assets, with no breakdown by class, to keep the note short.

Disclosing amortisation rates rather than useful lives for finite-life assets.

Omitting the amortisation methods on the grounds that all assets are amortised on a straight-line basis.

Presenting the gross carrying amount and accumulated amortisation and impairment losses at the beginning and end of the period.