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IAS38 Intangible Assets - Coggle Diagram

- - - - uncertain future economic benefits
        
        written of as expenses
    - - technical feasibility
      - intention to complete
      - ability to use/sell, probable future economic benefits
      - measure reliably
- - - - Straight-line method
      - Residual value=0
    - - Finite life
      - Indefinite life
        
        no amortisation,the useful life should be review each year
        
        review to change to finite life, need amortisation and impairment test