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BC47-BC49 |
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Accounting for intangible assets with finite useful lives acquired in business combinations (paras. BC50-BC59) |
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Useful lives of intangible assets (paragraphs 88-96) (paras. BC60-BC72) |
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Intangible assets with finite useful lives (paragraph 98) (para. BC72A) |
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Amortisation method (paragraphs 97-98C) (paras. BC72B-BC72M) |
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Accounting for intangible assets with indefinite useful lives (paragraphs 107-110) (paras. BC73-BC77) |
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Revaluation method - proportionate restatement of accumulated amortisation when an intangible asset is revalued (paras. BC77A-BC77E) |
