3236905
Descrição
Mapa Mental por meyer cohn, atualizado more than 1 year ago
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Criado por meyer cohn
mais de 8 anos atrás
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Intangible assets (IA)
- DEF: without physical
substance; is
identifiable;
non-monetary; & meet
asset DEF.
- Identifiable
criterion
- separable from entity & sold; OR
arises from contractual/legal
rights are transferable.
- separable from entity & sold; OR
arises from contractual/legal
rights are transferable.
- Recognition
- Probable future economic
benefits flow to entity; &
costs measured reliably.
- Probable future economic
benefits flow to entity; &
costs measured reliably.
- Measurement
(Initial)
- Separate acquisition
- Acquisition part
of Bus. Combo
- Exchange
transactions
- Acquisition by
government grant
- Internally generated IA
- Research phase:
Recognise
expenditure in P/L
when incurred
- Development phase
- IA recogn. only IF: 1. IA will be available for
use/sale; 2. Intention to complete to use/sell; 3.
Ability to use/sell; 4. How IA will generate economic
benefits; 5. Availability of resources to complete IA;
6. Reliably measure direct expenditure.
- IA recogn. only IF: 1. IA will be available for
use/sale; 2. Intention to complete to use/sell; 3.
Ability to use/sell; 4. How IA will generate economic
benefits; 5. Availability of resources to complete IA;
6. Reliably measure direct expenditure.
- Brands, mastheads, publishing
titles, customer lists not
recogn. as IA (IAS38.63)
- Website costs
- Planning stage = Research stage
- Graphical & content development:
Capitalised only if development cost
directly linked to prepare website for
intended use, IF not expense to P/L
- Operating stage:
Expense to P/L
- Planning stage = Research stage
- Research phase:
Recognise
expenditure in P/L
when incurred
- Separate acquisition
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