Internally generated（內(nèi)部產(chǎn)生的無(wú)形資產(chǎn)）是什么_2021年ACCA考試FR知識(shí)點(diǎn)
大路走盡還有小路，只要不停地走，就有數(shù)不盡的風(fēng)光。今天東奧小編來(lái)為大家整理了ACCA考試FR科目的內(nèi)容，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Internally generated-內(nèi)部產(chǎn)生的無(wú)形資產(chǎn)
【知識(shí)點(diǎn)】
Internally generated-內(nèi)部產(chǎn)生的無(wú)形資產(chǎn)
Internally generated-內(nèi)部產(chǎn)生的無(wú)形資產(chǎn)
Internally generated
Goodwill
Not recognised as an asset
Research & development expenditure
Recognised when “PIRATE” criteria met
Others: internally generated brands, publishing titles and customer lists
Not recognised
If one intangible asset is exchanged for another, the cost of the intangible asset is measured at fair value unless:
a)The exchange transaction lacks commercial substance, or
b)The fair value of neither the asset received nor the asset given up can be measured reliably.
Otherwise, its cost is measured at the carrying amount of the asset given up
All expenditure related to an intangible which does not meet the criteria for recognition should be expensed as incurred
An intangible asset should be measured at :
Cost - Accumulated amortisation – Accumulated impairment losses
However, goodwill acquired in a business combination is measured at cost less any accumulated impairment losses.
Not amortised, instead it is tested for impairment at least annually (IAS 36)
人生總是很累，你現(xiàn)在不累，以后會(huì)更累。以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識(shí)點(diǎn)了，希望對(duì)大家能夠有所幫助。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第22講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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