CPA

Joey Lai Inglês 3 páginas

Conteúdo das notas (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.

Descrição: Module 4 - Application of Specific Accounting Standards (Financial Accounting & Reporting)
Criado por: Joey Lai
Visualizações: 57
Tags: intangible assets
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