UK GAAP 2019

Chapter 16Intangible assets other than goodwill

• 1 INTRODUCTION
• 2 COMPARISON BETWEEN SECTION 18 AND IFRS
  • 2.1 Intangible assets acquired in a business combination
  • 2.2 Indefinite lived intangible assets
  • 2.3 Development costs
  • 2.4 Advertising and promotional activities
  • 2.5 Intangible assets acquired by way of government grant
  • 2.6 Disclosures
• 3 REQUIREMENTS OF SECTION 18 FOR INTANGIBLE ASSETS OTHER THAN GOODWILL
  • 3.1 Terms used in Section 18
  • 3.2 Scope and definition
    • 3.2.1 Identifiability
    • 3.2.2 Lack of physical substance
    • 3.2.3 Control
    • 3.2.4 Future economic benefits
  • 3.3 Recognition and initial measurement of an intangible asset
    • 3.3.1 Separately acquired intangible assets
      • 3.3.1.A Recognition of separately acquired intangible assets
      • 3.3.1.B Initial measurement of separately acquired intangible assets
    • 3.3.2 Intangible assets acquired as part of a business combination
      • 3.3.2.A Recognition of intangible assets acquired as part of a business combination
      • 3.3.2.B Initial measurement of intangible assets acquired as part of a business combination
    • 3.3.3 Internally generated intangible assets
      • 3.3.3.A Research
      • 3.3.3.B Development
      • 3.3.3.C Measurement of internally generated intangible assets
      • 3.3.3.D Expenditure that does not qualify for recognition as an internally generated intangible asset
      • 3.3.3.E Advertising and promotional expenditure
    • 3.3.4 Intangible assets acquired by way of a grant
    • 3.3.5 Exchanges of assets
  • 3.4 Subsequent measurement
    • 3.4.1 Cost model for measurement of intangible ...