Intangible assets accounting

Wiley IAS 2003 is the compact yet truly comprehensive quick–reference guide that accountants can depend on to assist in the prepa– ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO′s "core set of standards" program, as well as all other extant requirements.

981p vimeyers 29-05-2024 5 2   Download

The purpose of this study was to investigate the adaptation of International Financial Reporting Standards (IFRS) in supply chain management. This article provides a comprehensive critical analysis of the provisions of IFRS for accounting for intangible assets from the point of view of their practical application in supply chain. The objects of the study were Russian companies, because generally while composing financial statements in accordance with IFRS, there might be problems of accounting for intangible assets due to the imperfection of these regulations.

6p longtimenosee06 27-03-2024 3 2   Download

Ebook "Valuation for financial reporting: The determination of fair value for audited intangible assets" is designed to bring practical implementation guidance to what is now a challenge for CFOs, auditors, and other CPAs in the private and public sectors. The second edition of this book is about fair value in financial reporting, with primary emphasis on fair value, its measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill.

238p tuongnhuoclan 28-11-2023 9 5   Download

Continued part 1, part 2 of ebook "CIMA’S official learning system: Financial accounting and tax principles (Paper P7, 2007 edition)" provides readers with contents including: inventories and construction contracts; non-current intangible assets; share capital transactions; recognition and disclosure of other significant accounting transactions; working capital ratios; sources of short-term finance and types of investment; working capital - receivables and payables;...

372p tuongnhuoclan 27-11-2023 7 4   Download

Continued part 1, part 2 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: inventories and construction contracts; non-current intangible assets; share capital transactions; recognition and disclosure of other significant accounting transactions; working capital ratios; sources of short-term finance and types of investment; working capital - receivables and payables; working capital inventory; working capital cash; preparing for the examination;...

390p tuongnhuoclan 27-11-2023 5 4   Download

Continued part 1, part 2 of ebook "Financial accounting: An integrated statements approach (2nd edition)" provides readers with contents including: Chapter 8 - Receivables; Chapter 9 - Fixed assets and intangible assets; Chapter 10 - Liabilities; Chapter 11 - Stockholders’ equity, capital stock and dividends; Chapter 12 - Special income and investment reporting issues; Chapter 13 - Statement of cash flows; Chapter 14 - Financial statement analysis;...

369p tuongnhuoclan 27-11-2023 6 4   Download

Part 1 of ebook "Financial and managerial accounting" provides readers with contents including: accounting in action; the recording process; adjusting the accounts; completing the accounting cycle; accounting for merchandising operations; inventories; fraud, internal control, and cash; accounting for receivables; plant assets, natural resources, and intangible assets; liabilities; corporations organization, stock transactions, dividends, and retained earnings; statement of cash flows;...

749p tuongnhuoclan 27-11-2023 6 5   Download

Continued part 1, part 2 of ebook "Financial accounting (9th edition)" provides readers with contents including: plant assets, natural resources, and intangibles; long-term investments and the time value of money; liabilities; stockholders’ equity; the income statement, the statement of comprehensive income, and the statement of stockholders’ equity; the statement of cash flows;...

524p mocthanhdao0210 20-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Wiley IFRS essentials" provides readers with contents including: IAS 28 investments in associates and IAS 28 (2011) investments in associates and joint ventures; IAS 29 financial reporting in hyperinflationary economies; IAS 31 interests in joint ventures and IFRS 11 joint arrangements; IAS 32 financial instruments; IAS 34 interim financial reporting;...

308p mocthanhdao0210 19-11-2023 10 5   Download

Continued part 1, part 2 of ebook "Fundamentals of financial accounting (5th edition)" provides readers with contents including: inventories and cost of goods sold; receivables, bad debt expense, and interest revenue; long-lived tangible and intangible assets; liabilities; stockholders' equity; statement of cash flows; measuring and evaluating financial performance;...

446p mocthanhdao0210 19-11-2023 11 6   Download

Continued part 1, part 2 of ebook "Financial accounting (7th edition)" provides readers with contents including: plant assets, natural resources, and intangible assets; liabilities; corporations organizations, stock transactions, dividends, and retained earnings; investments; statement of cash flows; financial statement analysis;...

523p mocthanhdao0210 19-11-2023 9 4   Download

Ebook "Introduction to accounting" reflects the recent developments in financial reporting, and in particular the impact of some of the most important accounting standards published since the second edition. Detailed discussion of FRS3 Reporting financial performance and FRS10 Goodwill and intangible fixed assets have contributed to the increase in the size of the chapter on Company Accounts, making it the largest chapter in the book.

552p loivantrinh 29-10-2023 5 4   Download

Ebook "Safeguarding intangible assets" provides strategies for preserving and enhancing a company’s intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization’s value and revenue.

173p loivantrinh 29-10-2023 3 3   Download

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.

13p viengels 25-08-2023 6 4   Download

Chapter 12 - Intangible assets. After completing this chapter you should be able to: Describe the characteristics of intangible assets, identify the costs to include in the initial valuation of intangible assets, explain the procedure for amortizing intangible assets, describe the types of intangible assets.

73p haojiubujain04 27-07-2023 9 5   Download

Lecture Financial accounting (8/e) - Chapter 8: Reporting and interpreting property, plant, and equipment; intangibles; and natural resources. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time.

18p haojiubujain05 27-07-2023 9 3   Download

Lecture Fundamental accounting principles (21e) - Chapter 10: Plant assets, natural resources, and intangibles. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

48p haojiubujain05 27-07-2023 5 4   Download

Lecture Intermediate accounting - Chapter 10: Property, plant, and equipment and intangible assets: acquisition and disposition. This chapter and the one that follows address the measurement and reporting issues involving property, plant, and equipment and intangible assets. These long-lived tangible and intangible assets are used in the production of goods and services. Chapter 10 covers the valuation at date of acquisition and the disposition of these assets.

20p haojiubujain05 27-07-2023 5 3   Download

Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.

20p haojiubujain05 27-07-2023 2 2   Download

Part 2 book "Financial accounting" includes contents: Tangible and intangible fixed assets, inventories, financial assets, liabilities and equity, accounting and taxation, cash flow statements, group accounting, foreign currency translation, accounting for price changes, financial appraisal, international analysis.

290p oursky01 17-07-2023 5 2   Download