EADS

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.