A copy-ready carrying-value roll-forward template

The template

The reconciliation below shows the required movement lines for a single class of intangible over three periods. Replace the figures with your own, keeping the line order and the bracket convention for reductions.

Populating each line

1. Set the opening carrying amount. Enter the closing carrying amount of the prior period as this period's opening line, or cost for a first year.
2. Add capitalised additions. Post the period's aggregated development-phase token-ledger spend as additions.
3. Deduct the amortisation charge. Enter the period amortisation charge from the schedule, shown in brackets.
4. Deduct any impairment loss. Where an IAS 36 test produced a loss, show it on its own line in brackets, with a note of the triggering event.
5. Carry down the closing amount. Opening less amortisation less impairment gives closing, which becomes next period's opening.

Presenting the impairment line

An impairment loss sits on its own line, not netted into amortisation, so a reader can see obsolescence separately from ordinary consumption IAS 36 §18. Where a loss appears, add a short narrative naming the deprecation or supersession event and the basis of recoverable amount, satisfying the overlapping IAS 36 disclosure.

Marking figures illustrative Illustrative example

When this template is used in training material or a worked example rather than a real filing, every figure should carry an illustrative-example label, exactly as this site does. In a real disclosure the figures are your own audited numbers and the label is removed.