Intangible Assets Other Than Goodwill
From Open Risk Manual
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Contents
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
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs18.27e[2015-12-01]Disclosure, IFRS for SMEs4.2g[2015-12-01]Disclosure
