Reporting of Intangible Assets

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

This study is designed using a qualitative approach. A total of 30 entrepreneurs from the three largest Batik industries in Central Java, consist of Lasem-Rembang, Pekalongan and Laweyan Solo has participated in this study. The data collection technique is using observation, interview and some relevant reference such as reports, books and journals. The results of the analysis showed that the intangible assets (intellectual capital) are a strategic way to improve the performance of SMEs.

9p longtimenosee06 27-03-2024 9 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.

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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 "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

Continued part 1, part 2 of ebook "Willey guide to fair value under IFRS" provides readers with contents including: intellectual property rights; intangible assets; manufacturing in crisis periods; mineral properties; pass-through entities; petroleum resources; pharmaceuticals and biotechnology; plant and equipment; retail locations; share-based payments; software and systems;...

293p tuongnhuoclan 27-11-2023 6 5   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

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

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 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

Ebook Intermediate accounting (15th Ed): Part 1 includes contents: Chapter 1 financial accounting and accounting standards; chapter 2 conceptual framework for financial reporting; chapter 3 the accounting information system; chapter 4 income statement and related information; chapter 5 balance sheet and statement of cash flows; chapter 6 accounting and the time value of money; chapter 7 cash and receivables; chapter 8 valuation of inventories: a cost-basis approach; chapter 9 inventories: additional valuation issues; chapter 10 acquisition and disposition of property, plant, and equipment; ...

725p haojiubujain01 03-07-2023 5 2   Download

The main contents of the chapter consist of the following: A conceptual and regulatory framework, introduction to published accounts, accounting concepts and policies, tangible non-current assets, intangible assets, impairment of assets, reporting financial performance, leases, substance over form, financial assets and financial liabilities, inventories and construction contracts.

17p nanhankhuoctai10 23-07-2020 22 2   Download

Goodwill is the difference between the value of a business as a whole and the aggregate of the fair values of its separable net assets. Separable net assets are those assets (and liabilities) which can be identifiable and sold off separately without necessarily disposing of the business as a whole. They include identifiable intangibles such as patents, licences and trade marks.

21p nanhankhuoctai10 23-07-2020 9 1   Download

(BQ) The following will be discussed in this part: Controlling and reporting of intangible assets, valuation and reporting of investments in other corporations, reporting of current & contingent liabilities, the time value of money, reporting of long-term liabilities, reporting of stockholders' equity, detailed review of the income statement,...

496p nanhankhuoctai5 01-06-2020 11 3   Download

Chapter 15 - Intangible assets: IAS 38. The main contents of the chapter consist of mains parts: Related standards, IAS 38, current GAAP comparisons, IFRS financial statement disclosures, looking ahead, end-of-chapter practice.

39p thuongdanguyetan03 18-04-2020 28 3   Download

This research aims to examine the level of compliance of International Accounting Standard 38 (IAS 38, intangible assets) among the listed companies of Bahrain Bourse. This paper employs the method of equal weighted disclosure index to determine if the listed firms are complying with the disclosure requirements of the IAS 38. The required data for the year 2016 has been obtained from Bloomberg.

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In this chapter students will be able to: Determine the cost of property, plant and equipment; explain and calculate depreciation; explain the factors that cause changes in periodic depreciation and calculate revisions;...

42p shiwo_ding2 03-04-2019 13 2   Download

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,...

45p shiwo_ding2 03-04-2019 12 1   Download

(bq) part 2 book “financial accounting and reporting” has contents: intangible fixed assets, business combinations, statement of cash flows construction, analysis of the statement of financial position/balance sheet, ratio analysis, financial analysis and beyond,… and other contents.

377p dien_vi09 21-10-2018 51 3   Download

Chapter 9 - Reporting and interpreting long-lived tangible and intangible assets. In the past few chapters, you learned about the sale of goods and services to customers. This chapter focuses on the assets that enable companies to produce and sell goods and services.

21p nomoney12 04-05-2017 48 2   Download