Difference between revisions of "Intangible Assets Other Than Goodwill"

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Revision as of 21:33, 12 April 2021

Definition

Intangible Assets Other Than Goodwill. The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Intangible assets other than goodwill
  • Common Initials:
  • Element Type and Attributes: Xinstant, debit

References

  1. IFRS for SMEs18.27e[2015-12-01]Disclosure, IFRS for SMEs4.2g[2015-12-01]Disclosure