ppt课件-chapter1 financial accountingand standards（chapter1财务会计与标准）.pptVIP

Intermediate Accounting, 10th Edition, Chapter 1 (Kieso et al.) INTERMEDIATEACCOUNTINGSixth Canadian EditionKIESO, WEYGANDT, WARFIELD, IRVINE, SILVESTER, YOUNG, WIECEK Intangible Assets Intangibles: Characteristics CICA Handbook, Section 3062, broadly defines intangible assets as: lacking physical existence non-financial assets Characteristics include: identifiability manner of acquisition expected period of benefit separability from an entire enterprise Recognition and Measurement Purchased Intangibles Measured at cost – fair value at acquisition Cost follows same definition as with tang