Intangible assets acquired after 31 March 2004 now have to be included in the accounts at ‘fair value’ where the provisions of International Financial Reporting Standard 3 apply. IFRS 3 also requires goodwill to be carried in the books at cost less accumulated impairment losses: the systematic amortisation of goodwill is no longer permitted.
These intangible assets include brands, licences and trademarks where identification may cause difficulties.
Typically, in valuing the acquired intangible assets of a business entity, it will be necessary to reconcile the total price paid for the business entity to the fair value of the separate assets acquired.
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Valuation provisions of IFRS 2 / FRS 20
Case study of a valuation for an employee share scheme