Ias 38 – 2021 Issued ifrs standards (Part A)

part of an intangible asset, then it derecognises the carrying amount of the
replaced part. If it is not practicable for an entity to determine the carrying
amount of the replaced part, it may use the cost of the replacement as an
indication of what the cost of the replaced part was at the time it was acquired
or internally generated.
In the case of a reacquired right in a business combination, if the right is
subsequently reissued (sold) to a third party, the related carrying amount, if
any, shall be used in determining the gain or loss on reissue.
The amount of consideration to be included in the gain or loss arising from
the derecognition of an intangible asset is determined in accordance with the
requirements for determining the transaction price in paragraphs 47–72 of
IFRS 15. Subsequent changes to the estimated amount of the consideration
included in the gain or loss shall be accounted for in accordance with the
requirements for changes in the transaction price in IFRS 15.
Amortisation of an intangible asset with a finite useful life does not cease
when the intangible asset is no longer used, unless the asset has been fully
depreciated or is classified as held for sale (or included in a disposal group that
is classified as held for sale) in accordance with IFRS 5.