亚洲avav天堂av在线网,同性男男黄gay片免费,性色a码一区二区三区天美传媒,四川丰满妇女毛片四川话,亚洲av福利院在线观看

當前位置：東奧會計在線>ACCA>FR資料>正文

Internally generated（內(nèi)部產(chǎn)生的無形資產(chǎn)）是什么_2021年ACCA考試FR知識點

來源：東奧會計在線責編：楊柳2021-07-26 16:00:05

大路走盡還有小路，只要不停地走，就有數(shù)不盡的風光。今天東奧小編來為大家整理了ACCA考試FR科目的內(nèi)容，趕快來看一下吧。

內(nèi)部產(chǎn)生的無形資產(chǎn)_2021年ACCA考試FR知識點

【內(nèi)容導(dǎo)航】

Internally generated-內(nèi)部產(chǎn)生的無形資產(chǎn)

【知識點】

Internally generated-內(nèi)部產(chǎn)生的無形資產(chǎn)

Internally generated-內(nèi)部產(chǎn)生的無形資產(chǎn)

Internally generated

Goodwill

Not recognised as an asset

Research & development expenditure

Recognised when “PIRATE” criteria met

Others: internally generated brands, publishing titles and customer lists

Not recognised

If one intangible asset is exchanged for another, the cost of the intangible asset is measured at fair value unless:

a)The exchange transaction lacks commercial substance, or

b)The fair value of neither the asset received nor the asset given up can be measured reliably.

Otherwise, its cost is measured at the carrying amount of the asset given up

All expenditure related to an intangible which does not meet the criteria for recognition should be expensed as incurred

An intangible asset should be measured at :

Cost - Accumulated amortisation – Accumulated impairment losses

However, goodwill acquired in a business combination is measured at cost less any accumulated impairment losses.

Not amortised, instead it is tested for impairment at least annually (IAS 36)

人生總是很累，你現(xiàn)在不累，以后會更累。以上就是東奧小編為大家準備的ACCA考試知識點了，希望對大家能夠有所幫助。

注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第22講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

贊
+1 打印
免費資料

  • ACCA考試大綱

    考綱變化提前知道，輕松備考

  • 重點知識點

    重點知識點匯總，備考不走彎路

  • 中英文財經(jīng)單詞翻譯

    財務(wù)英語財經(jīng)詞匯，提前學(xué)

一鍵領(lǐng)取
常見問題
  • 1ACCA是什么證書？
  • 2ACCA和CPA哪個好？
  • 3ACCA考下來要多少錢？
  • 4往年ACCA通過率有多少？

掃碼添加微信

專業(yè)咨詢老師為你答疑解惑

輔導(dǎo)課程
24年ACCA新課
0元暢學(xué)7天