Intangible Assets Other Than Goodwill

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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

Statement of Financial Position

XBRL Properties

IFRS Prefix: ifrs-smes
Element Name: Intangible assets other than goodwill
Common Initials:
Element Type and Attributes: Xinstant, debit
Hierarchy Level: 3
IFRS References: ^[1]

References

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

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

[1]