Annex V · Part 2 › 26 Tangible and intangible assets: carrying amount by measurement method (42)
26 Tangible and intangible assets: carrying amount by measurement method (42)
3 paragraphs · official text, verbatim
Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
‘Other intangible assets’ shall include all intangible assets other than goodwill. Software assets shall be reported within ‘Other intangible assets’ or within ‘Property, plant and equipment’ in accordance with the applicable accounting framework.
Where the institution assumes the role of a lessee, it shall provide separate information on lease assets (right-of-use assets).