Section 13 – Intangible Assets other than Goodwill

[et_pb_section admin_label=”Header – All Pages” global_module=”1221″ transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”||0px|”][et_pb_row global_parent=”1221″ admin_label=”row”][et_pb_column type=”4_4″][et_pb_post_title global_parent=”1221″ admin_label=”Post Title” title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”on” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” title_all_caps=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” title_font=”|on|||” title_font_size=”35″ custom_padding=”10px|||”] [/et_pb_post_title][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” global_module=”1228″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||0px|” padding_mobile=”on” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row global_parent=”1228″ admin_label=”Row” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”0px||0px|” padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” parallax_1=”off” parallax_method_1=”off” column_padding_mobile=”on”][et_pb_column type=”4_4″][et_pb_text global_parent=”1228″ admin_label=”Text” background_layout=”light” text_orientation=”left” text_font_size=”14″ use_border_color=”off” border_color=”#ffffff” border_style=”solid”]

[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off”][et_pb_row admin_label=”Row”][et_pb_column type=”1_2″][et_pb_button admin_label=”FRS 102 Main Menu” button_url=”https://uk.frs102.com/members/premium-toolkit/” url_new_window=”off” button_text=” Return to FRS 102 Main Index” button_alignment=”center” background_layout=”dark” custom_button=”on” button_bg_color=”#1e73be” button_letter_spacing=”0″ button_use_icon=”default” button_icon_placement=”right” button_on_hover=”on” button_letter_spacing_hover=”0″ button_border_radius=”7″] [/et_pb_button][/et_pb_column][et_pb_column type=”1_2″][et_pb_button admin_label=”FRS 105 Main Menu” button_url=”https://uk.frs102.com/members/premium-toolkit/frs-105″ url_new_window=”off” button_text=” Return to FRS 105 Main Index” button_alignment=”center” background_layout=”dark” custom_button=”on” button_bg_color=”#1e73be” button_letter_spacing=”0″ button_use_icon=”default” button_icon_placement=”right” button_on_hover=”on” button_letter_spacing_hover=”0″ button_border_radius=”7″] [/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Video Heading – Sections” fullwidth=”off” specialty=”off” transparent_background=”off” background_color=”#ffffff” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row admin_label=”Row” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” parallax_1=”off” parallax_method_1=”off” parallax_2=”off” parallax_method_2=”off” column_padding_mobile=”on” background_color=”#c6c6c6″ custom_padding=”10px|10px|10px|10px” padding_top_1=”20px” padding_top_2=”20px” padding_left_1=”10px” padding_right_2=”10px”][et_pb_column type=”1_2″][et_pb_text admin_label=”Section Introduction Video Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px”]

Section 13 – Overview

[/et_pb_text][et_pb_video_slider admin_label=”Video File – Section Introduction” show_image_overlay=”hide” show_arrows=”on” show_thumbnails=”on” controls_color=”light”] [et_pb_video_slider_item admin_title=”Section Video Introduction” background_layout=”dark” src=”https://vimeo.com/202685020″] [/et_pb_video_slider_item] [/et_pb_video_slider][/et_pb_column][et_pb_column type=”1_2″][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px”]

Section 13 – Analysis Part 1

[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”hide” show_arrows=”on” show_thumbnails=”on” controls_color=”light”] [et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/203309630″] [/et_pb_video_slider_item] [/et_pb_video_slider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” global_module=”1425″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row global_parent=”1425″ admin_label=”Row”][et_pb_column type=”1_2″][et_pb_toggle global_parent=”1425″ admin_label=”New Section In Current Tab” title=”New Section In Current Tab” open=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid”]

[/et_pb_toggle][/et_pb_column][et_pb_column type=”1_2″][et_pb_toggle global_parent=”1425″ admin_label=”New Section in New Tab” title=”New Section in New Tab” open=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid”]

[/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||0px|” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row admin_label=”Row” global_parent=”1284″ make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” parallax_1=”off” parallax_method_1=”off” column_padding_mobile=”on”][et_pb_column type=”4_4″][et_pb_divider admin_label=”Divider” global_parent=”1284″ color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on”] [/et_pb_divider][et_pb_text admin_label=”Section Downloads Heading” global_parent=”1284″ background_layout=”light” text_orientation=”left” text_font_size=”14″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” custom_padding=”0px||0px|” custom_margin=”0px||0px|”]

Section Downloads

[/et_pb_text][et_pb_tabs admin_label=”Section Downloads” global_parent=”1284″ use_border_color=”off” border_color=”#ffffff” border_style=”solid”] [et_pb_tab title=”Quick Guide” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em”]

Downloads

Download “FRS 105 Quick Guide”

50.01.06-FRS-105-Quick-Guide-UK.pdf – Downloaded 4206 times – 1.64 MB

[/et_pb_tab][et_pb_tab title=”Detailed Guide” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em”]

Downloads

Download “Section 13 FRS 105 Detailed Guide”

101.02.13-Section-13-FRS-105.pdf – Downloaded 150 times – 912.56 KB

Website Links

Section 13 Detailed Guide

[/et_pb_tab][et_pb_tab title=”Difference Guide” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em”]

Downloads

Download “Detailed Differences on Transition Checklist”

60.03.500-FRS105-detailed-differences-on-transition-guide.pdf – Downloaded 2715 times – 393.52 KB

[/et_pb_tab][et_pb_tab title=”Case Studies” tab_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font_select=”default” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em”]

Download “Simple transition case study – FRSSE/Old GAAP to FRS 105”

80.07.10-Simple-transition-case-study-FRSSEOld-GAAP-to-FRS-105.pdf – Downloaded 2749 times – 2.79 MB

Download “Simple Transition Case Study - FRS 102 to FRS 105”

80.07.09-Simple-Transition-Case-Study-FRS-102-to-FRS-105.pdf – Downloaded 2755 times – 2.46 MB

Download “FRS 105 Complex Case Study – FRSSE/old UK & Irish GAAP to FRS 105”

80.07.06-FRS-105-Complex-Case-Study-FRSSEold-UK-Irish-GAAP-to-FRS-105.pdf – Downloaded 2765 times – 2.89 MB

Download “FRS 105 Complex Case Study FRS 102 to FRS 105”

80.07.05-FRS-105-Complex-Case-Study-FRS-102-to-FRS-105.pdf – Downloaded 2747 times – 2.62 MB

[/et_pb_tab][et_pb_tab title=”Disclosures” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em”]

Downloads

Download “FRS 105 Micro Companies Regime Disclosure Checklist”

75.06.503-FRS-105-Micro-Companies-Regime-Disclosure-Checklist.pdf – Downloaded 2550 times – 240.10 KB

[/et_pb_tab] [/et_pb_tabs][et_pb_divider admin_label=”Divider” global_parent=”1284″ color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on”] [/et_pb_divider][/et_pb_column][/et_pb_row][et_pb_row admin_label=”Row” global_parent=”1284″][et_pb_column type=”4_4″][et_pb_text admin_label=”Text” global_parent=”1284″ background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid”] [/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section]