1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 38: Intangible Assets
  2. IAS 38: Basis for Conclusions
  3. Transitional provisions (paragraphs 129-132) (paras. BC90-BC102)
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Transitional provisions (paragraphs 129-132) (paras. BC90-BC102)

Comparing proposed amendment...
BC90-BC100
Revaluation method - proportionate restatement of accumulated amortisation when an intangible asset is revalued (para. BC100A)
Early application (paragraph 132) (paras. BC101-BC102)
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