You are required to analyse the financial statement of Breville Group Limited of the financial year ending in 2022. The analysis must focus on discussing the firms reporting and disclosure practices of intangible assets. In the discussion, detail the accounting policy that the firm follows in reporting, measuring, and disclosing its intangible assets, and provide an analysis of accounting policies. The discussion must evaluate the current accounting treatment for the recognition and measurement of intangible assets under AASB138