CPA

Joey Lai Englisch 3 Seiten

Inhalt der Notizen (3)

Non monetary assets without physical substance.

Includes goodwill, intellectual rights, computer software and development costs.

Resource controlled by the entity as a result of past events.

From which future economic benefits are expected to flow to the entity.

Identifiable if it is separable (could be rented/sold separately).

It is a legal/contractual right.

Beschreibung: Module 4 - Application of Specific Accounting Standards (Financial Accounting & Reporting)
Erstellt von: Joey Lai · Mär 2020
Aktualisiert: 1 Mär 2020
Aufrufe: 57
Tags: intangible assets
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