Aegis

Intangible assets - Aegis plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE Mid 250, S&P Europe 350
ICB Industry Classification: 
5555 Media Agencies
Auditor: 
Ernst & Young

Intangible assets other than goodwill under IFRS

This report, based on an examination of the IFRS financial statements of 28 large listed European companies, analyses the disclosure of intangible assets other than goodwill. Included is an examination of companies’ intangible asset disclosures both on the face of the primary financial statements and in the notes. Areas considered include the disclosure of intangible assets separately from goodwill on the face of the statement of financial position, amortisation related disclosures and the presentation of a reconciliation of movements. In addition an examination of the significance of intangible assets relative to total assets is performed.