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Intangible Assets (Recording Intangible Assets (Borrowing Costs (IAS 23)…

- - - - Finance costs are part of the purchase decision
      - Follows matching principle
      - Better comparisonbetween companies because it is compulsory
    - - Not comparable if one company borrows and the other does not
      - Finance costs only allocated up to the point where the asset usable
- - - - Decline in market value of asset
      - Adverse changes in economic environment
      - Decline in market capitalisation
      - Competitor actions
    - - Obsolescence/physical damage to the asset
      - Changes to operations
      - Reorganisation
      - Loss of key employees