Airtel 2015 Annual Report Download - page 275

Bharti Airtel Limited
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273
Consolidated Financial Statements (IFRS)
02-39 | Corporate Overview Financial Statements40-125 | Statutory Reports
126-355
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recognised in the income statement on disposal.
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as pre-payments in service arrangements or under
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d. Licenses (including spectrum)
Acquired licenses and spectrum are initially
recognised at cost. Subsequently, licenses and
spectrum are measured at cost less accumulated
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the respective jurisdiction and is disclosed under
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a business combination is determined primarily
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is computed as per the licensing agreement and is
expensed as incurred.
e. Other Acquired Intangible Assets
Other acquired intangible assets include right
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Other intangible assets also include assets acquired
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years.
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3.7 Property, Plant and Equipment (‘PPE’)
Property, plant and equipment is stated at cost,
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to be replaced in intervals, the Group recognises such
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carrying amount or recognised as a separate asset,
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derecognised. All other repair and maintenance costs
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(commonly called Customer premise equipment
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property, plant and equipment are determined as the
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Assets are depreciated to the residual values on a
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