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[823180] Notes - Intangible assets

Type	including
Role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-823180

Dimensional Model

Type	Element
Hypercube	Disclosure of detailed information about intangible assets [table] `ifrs-smes:DisclosureOfIntangibleAssetsTable`
Explicit	Classes of intangible assets other than goodwill [axis] `ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis`
Member	Intangible assets other than goodwill [member] `ifrs-smes:IntangibleAssetsOtherThanGoodwillMember`
Member	Brand names [member] `ifrs-smes:BrandNamesMember`
Member	Intangible exploration and evaluation assets [member] `ifrs-smes:IntangibleExplorationAndEvaluationAssetsMember`
Member	Mastheads and publishing titles [member] `ifrs-smes:MastheadsAndPublishingTitlesMember`
Member	Computer software [member] `ifrs-smes:ComputerSoftwareMember`
Member	Licences and franchises [member] `ifrs-smes:LicencesAndFranchisesMember`
Member	Copyrights, patents and other industrial property rights, service and operating rights [member] `ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember`
Member	Recipes, formulae, models, designs and prototypes [member] `ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypesMember`
Member	Intangible assets under development [member] `ifrs-smes:IntangibleAssetsUnderDevelopmentMember`
Member	Service concession arrangements, classified as intangible assets [member] `ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember`
Member	Other intangible assets [member] `ifrs-smes:OtherIntangibleAssetsMember`
Explicit	Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`
Member	Carrying amount [member] `ifrs-smes:CarryingAmountMember`
Member	Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`
Member	Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`

Primary Items

Label/QName
Disclosure of detailed information about intangible assets [abstract] `ifrs-smes:DisclosureOfIntangibleAssetsAbstract`
Disclosure of detailed information about intangible assets [line items] `ifrs-smes:DisclosureOfIntangibleAssetsLineItems`
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included `ifrs-smes:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill`
Amortisation method, intangible assets other than goodwill `ifrs-smes:AmortisationMethodIntangibleAssetsOtherThanGoodwill`
Useful lives or amortisation rates, intangible assets other than goodwill `ifrs-smes:UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill`
Reconciliation of changes in intangible assets other than goodwill [abstract] `ifrs-smes:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract`
Changes in intangible assets other than goodwill [abstract] `ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwillAbstract`
Additions other than through business combinations, intangible assets other than goodwill `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill`
Acquisitions through business combinations, intangible assets other than goodwill `ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill`
Increase (decrease) through net exchange differences, intangible assets other than goodwill `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill`
Amortisation, intangible assets other than goodwill `ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill`
Impairment loss recognised in profit or loss, intangible assets other than goodwill `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill`
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill`
Increase (decrease) through other changes, intangible assets other than goodwill `ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill`
Disposals, intangible assets other than goodwill `ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill`
Increase (decrease) in intangible assets other than goodwill `ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill`
Intangible assets other than goodwill `ifrs-smes:IntangibleAssetsOtherThanGoodwill`