Halogen

At the date of acquisition the statement of financial position of Stimulus included
an intangible non-current asset of $8 million in respect of the development of a
new medical drug. On this date an independent specialist assessed the fair value
of this intangible asset at $28 million. Halogen had been developing a similar
drug and shortly after the acquisition it was decided to combine the two
development projects. All information and development work on Stimulus’s
project was transferred to Halogen in return for a payment of $36 million. The
carrying value of Stimulus’s development expenditure at the date of transfer was
still $8 million. Stimulus has taken the profit on this transaction to its income
statement. Approval to market the drug is expected in September 2012.

Please I cannot understand the effects of the above on the Consolidated statement of Financial position

(EW Exam kitt 2013 p 84)…..Thanks a lot