CERTYNEX IFRS ACADEMY

Altamir is preparing the note on its intangible assets, all measured using the cost model. In addition to the reconciliation of carrying amounts by class, which information does IAS 38 require it to disclose when the corresponding situations exist?

The fair value of each intangible asset measured at cost.

The description, carrying amount and remaining amortisation period of an individually material intangible asset.

For an asset acquired by way of a government grant and initially recognised at fair value: that initial fair value, its carrying amount and the subsequent measurement model.

The budgeted advertising expenditure for the next three years.

The carrying amount of intangible assets pledged as security for liabilities.

The amount of contractual commitments for the acquisition of intangible assets.