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Questions And Answers On Intangible Assets Pdf

questions and answers on intangible assets pdf

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Financial Reporting Standard 138 Intangible Assets

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Financial Reporting Standard 138 Intangible Assets

IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable either being separable or arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are initially measured at cost, subsequently measured at cost or using the revaluation model, and amortised on a systematic basis over their useful lives unless the asset has an indefinite useful life, in which case it is not amortised. IAS 38 was revised in March and applies to intangible assets acquired in business combinations occurring on or after 31 March , or otherwise to other intangible assets for annual periods beginning on or after 31 March The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires certain disclosures regarding intangible assets.

11.1: Identifying and Accounting for Intangible Assets

The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets. This Standard shall be applied in accounting for intangible assets, except:.

It requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets. The recognition of an item as an intangible asset requires an entity to demonstrate that the item meets:. This requirement applies to costs incurred initially to acquire or internally generate an intangible asset and those incurred subsequently to add to, replace part of, or service it.

ACCA FR Chapter 6 Intangible assets (IAS 38) Questions

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IAS 38 – Intangible Assets Quiz

At the end of this section, students should be able to meet the following objectives:. Answer: As the title implies, an intangible asset is one that lacks physical substance. It cannot be touched but is expected to provide future benefits for longer than one year. More specifically, it will assist the reporting company in generating revenues during future periods.

Financial Reporting and Analysis 3 Reading Long-lived Assets Subject 2. Intangible Assets. Why should I choose AnalystNotes? AnalystNotes specializes in helping candidates pass. Find out more. Subject 2.

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Горячий воздух снизу задувал под юбку. Ступеньки оказались очень скользкими, влажными из-за конденсации пара. Она присела на решетчатой площадке. - Коммандер.

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2 Comments

  1. Hegoldlarec

    05.04.2021 at 17:22
    Reply

    Basel III classifies assets, including those pledged for liquidity. You can consult this document. nebraskansforjustice.org p, art

  2. Duarte A.

    07.04.2021 at 12:51
    Reply

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