AEG 21604 G Manual de usuario descargar pdf (Pagina 559)

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Amortisation commences as soon as the product or process in question is available for use and is recognised on a

straight-line basis over the estimated useful lives, usually 3 to 7 years.

e) Intangible assets and property plant and equipment

Only items whose cost can be reliably measured and for which economic benefits are likely to flow to the Group

are recognised as assets.

Whenever events or changes in market conditions indicate a risk of impairment of intangible assets and property,

plant and equipment, a detailed review is carried out in order to determine whether the net carrying amount of

such assets remains lower than their recoverable amount which is defined as the greater of fair value (less costs

to sell) and value in use. Value in use is measured by discounting the expected future cash flows from continuing

use of the asset and its ultimate disposal.

For the purpose of impairment testing, assets are grouped together into the smallest group of assets that generate

cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of

assets (the "cash-generating unit").

When such review indicates that recoverable values are lower than net carrying amounts, the Group considers

the effect of alternative business strategies, such as committed restructuring plans at affected companies on its

future cash flows. If necessary, an impairment loss is recorded to reduce the carrying amount of these intangible

assets and plant, property and equipment to recoverable value.

An impairment loss is reversed if there has been a changes in the estimates used to determine the recoverable

amount. An impairment loss is reversed only to the extent that the asset's carrying amount does not exceed the

carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had

been recognised.

f) Negative goodwill

Any excess in the net fair value of acquired identifiable assets, liabilities and contingent liabilities over cost is,

after reassessment, recognised in income.

g) Intangible assets

Intangible assets include purchased software, patents and licences and are stated at cost less amortisation and

impairment losses. Intangible assets are generally amortised on a straight-line basis over their estimated useful

lives, usually three to seven years.

Depreciation method, useful lives and residual values are reviewed at each reporting date.

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AEG 21604 G Manual de usuario Pagina 559

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AEG 21604 G Manual de usuario Pagina 559

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