Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p33
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 98324–101963

any restrictions on the distribution of the balance to shareholders.
          [Based on IFRS for SMEs Standard paragraph 17.33]

Intangible Assets other than Goodwill[17]
      1.                  An entity shall disclose the following for each class of intangible assets:
           1.                    the useful lives or the amortisation rates used;
           2.                    the amortisation methods used;
           3.                    the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period;
           4.                    the line item(s) in the statement of profit or loss and other comprehensive income (if presented), the statement of profit or loss and the statement of comprehensive income (if presented), or the combined statement of income and retained earnings (if presented) in which any amortisation of intangible assets is included; and
           5.                    a reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:
                1.                      additions;
                2.                    assets classified as held for sale or included in a disposal group classified as held for sale in accordance with AASB 5 and other disposals;
                3.                  acquisitions through business combinations;
                4.                  increases or decreases resulting from revaluations under AASB 138 and from impairment losses recognised or reversed in other comprehensive income in accordance with AASB 136;
                5.                    amortisation;
                6.                  impairment losses recognised or reversed in profit or loss in accordance with AASB 136; and
                7.                 other changes.
          This reconciliation need not be presented for prior periods.

          [Based on IFRS for SMEs Standard paragraph 18.27]

      1.                  An entity shall also disclose:
           1.                    a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity's financial statements;
           2.                    for intangible assets acquired by way of a government grant and initially recognised at fair value (see paragraph 44 of AASB 138):
                1.                      the fair value initially recognised for these assets; and
                2.                    their carrying amounts;
           1.                    the existence and carrying amounts of intangible assets to which the entity has restricted title or that are pledged as security for liabilities; and
           2.                    the amount of contractual commitments for the acquisition of intangible assets.
          [IFRS for SMEs Standard paragraph 18.28]

      1.                  An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period. Research and development expenditure comprises all expenditure that is directly attributable to research or development activities. (See paragraphs 66 and 67 of AASB 138 for guidance on the type of expenditure to be included for the purpose of the disclosure requirement in paragraph 139.) [Based on IFRS for SMEs Standard paragraph 18.29]
      2.                  If items of intangible assets are stated at revalued amounts, an entity shall disclose the following:
          (a) the effective date of the revaluation;

          (b) whether an independent valuer