It is possible on a change of accounting policy that a number of intangible fixed assets that were previously recognised as one asset will be disaggregated and recognised as separate assets. An example of this may be on first time adoption of FRS 101, FRS 102 or IAS which require a greater degree of identification of intangible assets than FRS 10. The value of some assets previously recognised within the value of goodwill may need to be recognised separately.

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