Accounting for intangible

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  • “Cohen has produced a broad, engaging, and admirably clear discussion of intangible assets and their valuation. There is useful background here for thinking about diverse areas of the law—in addition to obvious applications in intellectual property, corporate, and securities law, one thinks of, for example, administrative law, where debates about cost-benefit analysis ranging over intangible (and often ephemeral) assets are both ubiquitous and contentious.

    pdf178p leetinh 29-10-2012 42 13   Download

  • The world suffers no shortage of accounting texts. The many I’ve read over the past 25 years have helped me audit, prepare, use, and explain corporate financial statements. Missing in this lettered journey has been a work that provides context for accounting’s six divisive issues: inflation, volatility, intangibles, debt, options, and earnings. A brief history of accounting can fill this void. Students and practitioners study textbooks designed to explain the how’s of accounting.

    pdf258p haiduong_1 03-04-2013 38 10   Download

  • Intangible assets include goodwill arising from acquisitions made after January 1, 1992. Goodwill is amortized using the straight-line method over its estimated economic life, not to exceed forty years. Certain acquired intangible assets other than goodwill (‘in-process R&D') are expensed in the period of acquisition. Patents and trademarks acquired from third parties are capitalized and amortized over their remaining lifetime.

    pdf228p bin_pham 06-02-2013 15 5   Download

  • I and my fellow Board members at the International Accounting Standards Board (IASB) are committed to developing high quality, understandable, and enforceable global accounting standards that meet the demands for comparable and transparent information in the world’s capital markets. Recently we completed a work program to develop and issue a stable platform of such standards. Those standards, the International Financial Reporting Standards (IFRS), are now being implemented in a large number of countries around the world.

    pdf492p finder_tam 22-07-2013 56 11   Download

  • Broadly speaking, you can deduct from your turnover all the costs you incur for the sole purpose of earning business profits. But you cannot deduct costs which you incur for a non-business purpose, such as your own personal expenses or drawings. And you cannot deduct capital costs, that is, the cost of buying fixed assets or intangibles, such as goodwill, which last for several years (or losses you suffer when you sell them). But you may be able to claim capital allowances (see page 8) for these capital costs.

    pdf12p taisaovanchuavo 26-01-2013 17 6   Download

  • Media is at the very heart of society and business. As the economy inexorably shifts from the tangible to the intangible, media in its many forms is accounting for an ever-increasing proportion of value created. Over the last decade we have seen many new media emerge, many new ways not just to disseminate content in all its forms, but also to interact, invite contribution, build relationships, and engage in conversations.

    pdf15p khangoc23910 19-09-2012 21 4   Download

  • The ecosystem accounting framework presented here is being tested in the context of an open Europe taking stock of its relations to the rest of the world. Because ecosystem accounts are deep-rooted into monitoring databases, implementation presently focuses on physical accounts. Monetary valuations, the adjustment of national accounts aggregates for income and final consumption, and the calculation of ecological debts, are foreseen in subsequent steps within the same logical framework.

    pdf45p bin_pham 06-02-2013 22 4   Download

  • ATL Ultrasound was acquired on October 2, 1998 for NLG 1,613 million in cash. ATL Ultrasound is a leading company in the high-performance ultrasound market. Included in the purchase price for ATL was goodwill paid for the amount of NLG 775 million, in-process R&D for the amount of NLG 401 million and NLG 115 million for patents and trademarks. Goodwill and patents and trademarks are capitalized under intangible assets and amortized over 12 years and 8 years respectively.

    pdf61p bin_pham 06-02-2013 16 4   Download

  • The accounting treatment of investments in property, plant and equipment and intangible assets entails the use of estimates to determine the useful life for depreciation and amortization purposes and to assess fair value at their acquisition dates for assets acquired in business combinations. Determining useful life requires making estimates in connection with future technological developments and alternative uses for assets.

    pdf425p tay_thi_le 19-02-2013 22 6   Download

  • When an item of property, plant and equipment or an intangible asset is considered to be impaired, the impairment loss is recognized in the income statement for the period.The decision to recognize an impairment loss involves estimates of the timing and amount of the impairment, as well as analysis of the reasons for the potential loss.Furthermore, additional factors, such as technological obsolescence, the suspension of certain services and other circumstantial changes are taken into account.

    pdf65p tay_thi_le 19-02-2013 19 4   Download

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