Derecognition of intangible assets. An intangible asset is derecognized on disposal or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of intangible assets, measured as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognized in profit or loss when the asset is derecognized.
Derecognition of intangible assets. An intangible asset is derecognized on disposal or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of intangible assets, measured as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognized in profit or loss when the asset is derecognized. When the Corporation recognizes in the carrying amount of an asset the cost of a replacement (Repex) for part of an intangible asset, then it derecognizes the carrying amount of the replaced part. When it is not practicable for the Corporation to determine the carrying amount of the replaced part, it uses the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired,
