IAS 38 - Intangible Assets

# Reference Concept Name
1 IAS 38 130I ifrs-full:IdentificationOfUnadjustedComparativeInformation
2 IAS 38 130I ifrs-full:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
3 IAS 38 130I ifrs-full:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation
4 IAS 38 122 a ifrs-full:DisclosureOfIntangibleAssetsExplanatory
5 IAS 38 85 ifrs-full:RevaluationSurplus
6 IAS 38 118 ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
7 IAS 38 118 ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable
8 IAS 38 118 ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
9 IAS 38 118 ifrs-full:IntangibleAssetsAndGoodwillMember
10 IAS 38 118 ifrs-full:NotInternallyGeneratedMember
11 IAS 38 118 ifrs-full:InternallyGeneratedMember
12 IAS 38 118 ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis
13 IAS 38 118 ifrs-full:MethodsOfGenerationAxis
14 IAS 38 118 ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
15 IAS 38 118 ifrs-full:DisclosureOfIntangibleAssetsTable
16 IAS 38 118 ifrs-full:IntangibleAssetsOtherThanGoodwillMember
17 IAS 38 118 ifrs-full:MethodsOfGenerationMember
18 IAS 38 118 a ifrs-full:DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill
19 IAS 38 118 a ifrs-full:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill
20 IAS 38 118 a ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill
21 IAS 38 118 a ifrs-full:AmortisationRateIntangibleAssetsOtherThanGoodwill
22 IAS 38 118 b ifrs-full:AmortisationMethodIntangibleAssetsOtherThanGoodwill
23 IAS 38 118 c ifrs-full:AccumulatedDepreciationAndAmortisationMember
24 IAS 38 118 c ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
25 IAS 38 118 c ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember
26 IAS 38 118 c ifrs-full:GrossCarryingAmountMember
27 IAS 38 118 c ifrs-full:AccumulatedImpairmentMember
28 IAS 38 118 d ifrs-full:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
29 IAS 38 118 e ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill
30 IAS 38 118 e ifrs-full:CarryingAmountMember
31 IAS 38 118 e ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
32 IAS 38 118 e ifrs-full:RetirementsIntangibleAssetsAndGoodwill
33 IAS 38 118 e ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
34 IAS 38 118 e ifrs-full:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
35 IAS 38 118 e ifrs-full:DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
36 IAS 38 118 e ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill
37 IAS 38 118 e ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
38 IAS 38 118 e ifrs-full:IncreaseDecreaseInIntangibleAssetsAndGoodwill
39 IAS 38 118 e ifrs-full:RetirementsIntangibleAssetsOtherThanGoodwill
40 IAS 38 118 e ifrs-full:DisposalsAndRetirementsIntangibleAssetsAndGoodwill
41 IAS 38 118 e ifrs-full:IntangibleAssetsOtherThanGoodwill
42 IAS 38 118 e ifrs-full:ChangesInIntangibleAssetsOtherThanGoodwill
43 IAS 38 118 e ifrs-full:DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill
44 IAS 38 118 e i ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
45 IAS 38 118 e i ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
46 IAS 38 118 e i ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
47 IAS 38 118 e ii ifrs-full:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
48 IAS 38 118 e ii ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill
49 IAS 38 118 e ii ifrs-full:DisposalsIntangibleAssetsAndGoodwill
50 IAS 38 118 e ii ifrs-full:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
51 IAS 38 118 e iii ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
52 IAS 38 118 e iii ifrs-full:RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill
53 IAS 38 118 e iii ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
54 IAS 38 118 e iv ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
55 IAS 38 118 e iv ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
56 IAS 38 118 e v ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
57 IAS 38 118 e vi ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
58 IAS 38 118 e vii ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
59 IAS 38 118 e vii ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
60 IAS 38 118 e viii ifrs-full:IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
61 IAS 38 118 e viii ifrs-full:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
62 IAS 38 119 ifrs-full:LTELicencesMember
63 IAS 38 119 ifrs-full:AirportLandingRightsMember
64 IAS 38 119 ifrs-full:UMTSLicencesMember
65 IAS 38 119 ifrs-full:GSMLicencesMember
66 IAS 38 119 ifrs-full:IntangibleExplorationAndEvaluationAssets
67 IAS 38 119 ifrs-full:BroadcastingRightsMember
68 IAS 38 119 ifrs-full:CustomerrelatedIntangibleAssetsMember
69 IAS 38 119 ifrs-full:CapitalisedDevelopmentExpenditureMember
70 IAS 38 119 ifrs-full:ValueOfBusinessAcquiredMember
71 IAS 38 119 ifrs-full:TechnologybasedIntangibleAssetsMember
72 IAS 38 119 ifrs-full:ServiceConcessionRightsMember
73 IAS 38 119 ifrs-full:LicencesMember
74 IAS 38 119 ifrs-full:GamingLicencesMember
75 IAS 38 119 ifrs-full:OtherIntangibleAssetsMember
76 IAS 38 119 ifrs-full:MiningRightsMember
77 IAS 38 119 ifrs-full:FranchisesMember
78 IAS 38 119 ifrs-full:OtherIntangibleAssets
79 IAS 38 119 a ifrs-full:BrandNamesMember
80 IAS 38 119 a ifrs-full:BrandNames
81 IAS 38 119 b ifrs-full:MastheadsAndPublishingTitlesMember
82 IAS 38 119 b ifrs-full:MastheadsAndPublishingTitles
83 IAS 38 119 c ifrs-full:ComputerSoftwareMember
84 IAS 38 119 c ifrs-full:ComputerSoftware
85 IAS 38 119 d ifrs-full:LicencesAndFranchises
86 IAS 38 119 d ifrs-full:LicencesAndFranchisesMember
87 IAS 38 119 e ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
88 IAS 38 119 e ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
89 IAS 38 119 f ifrs-full:RecipesFormulaeModelsDesignsAndPrototypes
90 IAS 38 119 f ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember
91 IAS 38 119 g ifrs-full:IntangibleAssetsUnderDevelopment
92 IAS 38 119 g ifrs-full:IntangibleAssetsUnderDevelopmentMember
93 IAS 38 122 a ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable
94 IAS 38 122 a ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife
95 IAS 38 122 a ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
96 IAS 38 122 a ifrs-full:IntangibleAssetsWithIndefiniteUsefulLifeAxis
97 IAS 38 122 a ifrs-full:IntangibleAssetsWithIndefiniteUsefulLifeMember
98 IAS 38 122 a ifrs-full:DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife
99 IAS 38 122 b ifrs-full:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
100 IAS 38 122 b ifrs-full:IntangibleAssetsMaterialToEntity
101 IAS 38 122 b ifrs-full:DisclosureOfIntangibleAssetsMaterialToEntityTable
102 IAS 38 122 b ifrs-full:IntangibleAssetsMaterialToEntityAxis
103 IAS 38 122 b ifrs-full:IntangibleAssetsMaterialToEntityMember
104 IAS 38 122 b ifrs-full:RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019
105 IAS 38 122 b ifrs-full:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
106 IAS 38 122 c i ifrs-full:IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
107 IAS 38 122 c ii ifrs-full:IntangibleAssetsAcquiredByWayOfGovernmentGrant
108 IAS 38 122 c iii ifrs-full:ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue
109 IAS 38 122 d ifrs-full:IntangibleAssetsPledgedAsSecurityForLiabilities
110 IAS 38 122 d ifrs-full:IntangibleAssetsWhoseTitleIsRestricted
111 IAS 38 122 e ifrs-full:ContractualCommitmentsForAcquisitionOfIntangibleAssets
112 IAS 38 124 a i ifrs-full:EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill
113 IAS 38 124 a ii ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets
114 IAS 38 124 a iii ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
115 IAS 38 124 b ifrs-full:IntangibleAssetsOtherThanGoodwillRevaluationSurplus
116 IAS 38 124 b ifrs-full:ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets
117 IAS 38 126 ifrs-full:ResearchAndDevelopmentExpense
118 IAS 38 128 a ifrs-full:DescriptionOfFullyAmortisedIntangibleAssets
119 IAS 38 128 b ifrs-full:DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised