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.
Appears in 5 contracts
Samples: Common Terms Agreement, Common Terms Agreement, Common Terms Agreement
