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Internally developed intangibles

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  • After studying this chapter, you should be able to: Understand the importance of intangible assets and goodwill from a business perspective and describe their characteristics, identify and apply the recognition and measurement requirements for purchased intangible assets, identify and apply the recognition and measurement requirements for internally developed intangible assets,...

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  • Lecture Intermediate accounting (Volume 1, 11th Canadian edition) – Chapter Appendix 12: Intangible assets and goodwill. After studying this chapter, you should be able to explain and apply basic approaches to valuing goodwill.

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  • This chapter distinguish between costs that are capitalized and costs that are expensed in the period in which they are incurred; compare the financial reporting of the following classifications of intangible assets: purchased, internally developed, acquired in a business combination; explain and evaluate the effects on financial statements and ratios of capitalizing versus expensing costs in the period in which they are incurred;...

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998.

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  • In this chapter you will learn: What measurement base is used for long-lived assets? What kinds of costs are capitalized and how joint costs are allocated among assets? How GAAP measurement rules complicate trend analysis and comparisons across companies? Why the carrying values of internally developed intangibles often differ from their real values?...

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-32 Intangible assets - Web site costs was developed by the Standing Interpretations Committee and issued in March 2002.

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  • 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.

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  • 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.

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  • Chapter 14 - Auditing financing/investing process: Prepaid expenses, intangible assets and goodwill, and property, plant and equipment. In this chapter, the learning objectives are: Know the various types of prepaid expenses, deferred charges, and intangible assets; understand the auditor's approach to auditing prepaid insurance and intangible assets; develop an understanding of the property management process;...

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 4 Determining whether an Arrangement contains a Lease was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004.

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  • This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn....

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