263 An entity shall disclose, for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets:
(a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used;
(b) the amortisation methods used for intangible assets with finite useful lives;
(c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period;
(d) the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included; and
(e) a reconciliation (comparative information is not required) of the carrying amount at the beginning and end of the period showing:
(i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations;
(ii) assets classified as held for sale or included in a disposal group c
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