Intangible assets کی شقوں کے نمونے

Intangible assets. Intangible assets are stated at historical costs less accumulated amortisation and any impairment losses. Amortisation for computer software is provided over the estimated useful life of three years using the straight-line method. Intangible assets classified under development costs relate to the Company’s life platform development, software and website. Development costs that are directly attributable to the design and testing of identifiable and unique products controlled by the Company are recognised as intangible assets when the following criteria are met: