عنوان فارسی مقاله: حسابداری دارایی های نامشهود
عنوان انگلیسی مقاله:
فهرست مطالب
Accounting for Intangible Assets
Learning Outcomes
Intangible AssetsThe Nature of Intangible Assets
Identifiability
Control
Future Economic Benefits
Recognition
Recognition Criteria
Initial Measurement of an Intangible Asset
Separate Acquisition
Acquisition as part of a Business Combination
Internally Generated Intangible Assets
Generation of Internally Generated Intangibles
Recognition of Internally Generated Intangible Assets
Non-Recognition of Internally Generated Intangible Assets
Cost of Internally Generated Intangible Assets
Past Expenses on Intangible Assets
Measurement after Recognition
Amortization Adjustment at the date of revaluation
Revaluation Increase/Decrease
Useful Life
Amortisation Period and Amortisation Method
Review of Amortisation Period and Amortisation Method
Disclosures
Summary
بخشی از مقاله
Review of Amortisation Period and Amortisation Method
Should review at least at each financial year- end.
If the expected useful life is different from previous estimates, amortisation period should be changed.
If there is a significant change in the expected pattern of consumption of economic benefits from the asset, amortisation method should be changed.
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کلمات کلیدی:
Accounting for Intangible Assets - OpenTuition.comopentuition.com/articles/f7/accounting-for-intangible-assets/Accounting for Intangible Assets article is relevant to ACCA F7 and P2 and CIMA financial reporting papers. Goodwill. Goodwill can primarily take two forms: purchased goodwill and internally-generated goodwill. Measurement. Recoverable Amount. Revaluation of Intangible Assets. Disclosures. UK GAAP versus IFRS.Intangible Assets | Definition | Examples | Accounting Explainedaccountingexplained.com › Financial Accounting › Non-Current AssetsIntangible assets are identifiable long-term assets of a company having no physical existence. They include goodwill, patents, copyrights, etc.Intangible Asset - Investopediawww.investopedia.com/terms/i/intangibleasset.aspAn intangible asset is an asset that is not physical in nature. Corporate intellectual property, including items such as patents, trademarks, copyrights and ...How do intangible assets appear on a balance sheet? | Investopediawww.investopedia.com/ask/.../how-do-intangible-assets-appear-balance-sheet.aspJan 30, 2015 - Understand how various types of intangible assets are handled in a company's accounting and which of them you can find on a company's ...Accounting for Identifiable Intangible Assets in a Business ... - FASBwww.fasb.org/jsp/FASB/FASBContent_C/ProjectUpdatePage&cid=1176165910709Oct 20, 2016 - Accounting for Identifiable Intangible Assets in a Business Combination for Public Business Entities and Not-For-Profit Entities. Last updated on ...[PDF]Accounting for Intangible Assets - Columbia Business Schoolhttps://www0.gsb.columbia.edu/.../SP%20Occasional%20Paper%20-%20Intangible%2...Accounting for Intangible Assets: There is Also an Income Statement. Stephen H. Penman; George O. May Professor, Columbia Business. School. June 2009.Searches related to Accounting for Intangible Assetsinternally generated intangible assetsintangible assets amortizationintangible assets examplesintangible assets listtypes of intangible assetsias 38 intangible assets examplesintangible assets balance sheetinternally generated intangible assets examples
