IAS 38 - Intangible Assets

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