Below are details of the amendments that were published on 8 August 2008. (see the update index for all updates).
| Section | details of update |
| CIRD25030 | Intangible assets
excluded from Schedule 29: assets outside FRS10/IAS38: rights over
tangible assets
Reference to adherent goodwill removed to clarify role of FRS7 in business acquisition accounting |
| CIRD30130 | Intangible assets: GAAP:
conformity with: accounts intended to conform but may not do so:
choosing cases for enquiry
Update to list of features which may justify an enquiry |
| CIRD45130 | Intangible assets:
related party rules: statutory definition: persons treated as
related parties: insolvency arrangements
New paragraph |
