SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | CIK:0001267482 | 3

  • Filed: 4/27/2018
  • Entity registrant name: SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP (CIK: 0001267482)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1267482/000155837018003380/0001558370-18-003380-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1267482/000155837018003380/smi-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001267482
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  • ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

    Intangible assets

    Acquired intangible assets which consists primarily of technology, licenses and patents, are carried at cost less accumulated amortization and any accumulated impairment loss. Amortization is computed using the straight-line method over the expected useful lives of the assets of three to ten years. The estimated useful life and amortization method are reviewed at the end of each reporting period, with effect of any changes in estimate being accounted for on a prospective basis.