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In the balance sheet at 30/6/18 the item "intangible assets" has...

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    In the balance sheet at 30/6/18 the item "intangible assets" has gone up, from $1.4m to $3.2m.

    Note 12 tells us that this is largely due to $2.3 spent on "databases".

    Note 1(f) says that databases acquired in a business combination that qualify for separate recognition are recognised as intangible assets.

    Can anyone direct me to the business combination referred to?

    At first I thought PPS had started capitalising software development done in-house, but that seems not to be the explanation.
 
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