accumulated impairment losses at the beginning and end of the period d the line

Accumulated impairment losses at the beginning and

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accumulated impairment losses) at the beginning and end of the period;(d)     the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included;(e)     a reconciliation 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 classified as held for sale in accordance with IFRS 5 and other disposals;(iii)     increases or decreases during the period resulting from revaluations under paragraphs 7585 and 86 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (if any);(iv)     impairment losses recognised in profit or loss during the period in accordance with IAS 36 (if any);(v)     impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any);(vi)     any amortisation recognised during the period;(vii)     net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity; and(viii)     other changes in the carrying amount during the period.119     A class of intangible assets is a grouping of assets of a similar nature and use in an entity's operations. Examples of separate classes may include:(a)     brand names;(b)     mastheads and publishing titles;(c)     computer software;(d)     licences and franchises;(e)     copyrights, patents and other industrial property rights, service and operating rights;
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(f)     recipes, formulae, models, designs and prototypes; and(g)     intangible assets under development.The classes mentioned above are disaggregated (aggregated) into smaller (larger) classes if this results in more relevant information for the users of the financial statements.120     An entity discloses information on impaired intangible assets in accordance with IAS 36 in addition to the information required by paragraph 118(e)(iii)–(v).121     IAS 8 requires an entity to disclose the nature and amount of a change in an accounting estimate that has a material effect in the current period or is expected to have a material effect in subsequent periods. Such disclosure may arise from changes in:(a)     the assessment of an intangible asset's useful life;(b)     the amortisation method; or(c)     residual values.
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