Sample Disclosure – Note On Review Of Useful Life Of Intangible Assets (14 October 2009)
Review Of Useful Life Of Intangible Assets
FRS 138: Intangible Assets requires that the useful life of an intangible asset with an indefinite useful life to be reviewed annually to determine whether the useful life assessment continues to be supportable. An assessment has been carried out and the directors, having considered the useful life of the intangible assets, concluded that that they are unable to determine the foreseeable limit to the period over which these assets are expected to generate net cash inflows to the Group.
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Sample Disclosure – Note On Review Of Useful Life Of Intangible Assets (14 October 2009) « Learnaccounting’s Weblog on October 14, 2009
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