المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Intangible assets



محاسب متخصص
08-11-2014, 06:55 AM
INTANGIBLE ASSETS
CONTENTS
Paragraph
Objective .................................................. .................................................. . 1
Scope .................................................. .................................................. ...... 2–15
Intangible Heritage Assets .................................................. ................. 11–15
Definitions .................................................. ................................................ 16–25
Intangible Assets .................................................. ................................ 17–20
Control of an Asset .................................................. ..................... 21–24
Future Economic Benefits or Service Potential ............................ 25
Recognition and Measurement .................................................. ................. 26–65
Separate Acquisition .................................................. .......................... 32–39
Subsequent Expenditure on an Acquired In-process
Research and Development Project .............................................. 40–41
Intangible Assets Acquired through Non-Exchange Transactions ...... 42–43
Exchanges of Assets .................................................. .......................... 44–45
Internally Generated Goodwill .................................................. .......... 46–48
Internally Generated Intangible Assets ................................................ 49–51
Research Phase .................................................. ........................... 52–54
Development Phase .................................................. .................... 55–62
Cost of an Internally Generated Intangible Asset ......................... 63–65
Recognition of an Expense .................................................. ....................... 66–70
Past Expenses not to be Recognized as an Asset ................................. 70
Subsequent Measurement .................................................. ......................... 71–86
Cost Model .................................................. ........................................ 73
Revaluation Model .................................................. ............................ 74–86
Useful Life .................................................. ................................................ 87–95
Intangible Assets with Finite Useful Lives ................................................. 96–105
Amortization Period and Amortization Method .................................. 96–98