NettetIntangible assets meeting the relevant recognition criteria are initially measured at cost, subsequently measured at cost or using the revaluation model, and amortised on a systematic basis over their useful lives (unless the asset has an indefinite … On 28 January 2024, the IASB published an exposure draft of a new standard … Beispiele von Fällen, in denen eine erlösbasierte Abschreibungsmethode … IAS 38 outlines the accounting requirements for intangible assets, … IAS 28 outlines the accounting for investments in associates. An associate … Based on the feedback received, EFRAG recommends clarifying or amending … In August 2024, the European Financial Reporting Advisory Group (EFRAG) … IAS 37 Provisions, Contingent Liabilities and Contingent Assets (1998) IAS 38 … accounting for goodwill and intangible assets acquired in a business … NettetIntangible assets. Brands as included in the table comprise of brands with indefinite useful lives and brands with finite useful lives. Brands with indefinite useful lives are …
intangible-assets-r-d-consolidated-fs.docx - Intangible...
NettetAn intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from … NettetIntangible assets with a total carrying amount of EUR 74 mn (2024: EUR 75 mn) were transferred to assets held for sale, mainly related to OMV’s 25% stake in the … on time silk screening
Intangible assets - Volkswagen Group Annual Report 2024
Nettet25. feb. 2024 · Depending on the type of intangible asset, amortization is reported under cost of sales, selling expenses, research and development expenses or other operating … Nettet1. jan. 2024 · Other intangible assets comprise in particular concessions, purchased customer lists and dealer relationships, industrial and similar rights, and licenses in such rights and assets. The allocation of the brand names and goodwill to the operating segments is shown in the following table: Download. € million. 2024. 2024. Nettet30. jun. 2024 · For intangible assets subject to amortization, all of the following: The total amount assigned and the amount assigned to any major intangible asset class. … ontime software customer care