Intangible assets Acquired computer software licenses are capitalised on the basis of the costs incurred to acquire and bring to use of the specific software. These costs are amortised over their estimated useful lives. Costs associated with developing o...
Read More
Tagged As: Accounting policy, computer software, developments costs, Intangible assets, sample disclosure
Intangible assets i. Brand name The Company’s brand name is stated at cost less any impairment loss. The useful life of the Company’s brand name is estimated to be indefinite because based on the Company’s current product market share, the directors are ...
Read More
Tagged As: Accounting policy, brand name, computer software, Intangible assets, notes to the accounts, sample disclsoure
