10.的Intangible non-current assets.docVIP

Intellectual level智力水平 D6 Intangible non-current assets and amortization 无形的非流动资产及摊销 (a) Recognise the difference between tangible and intangible non-current assets认识到有形和无形的非流动资产之间的差异 1 (b) Identify types of intangible assets 确定类型的无形资产 1 (c) Identify the definition and treatment of research of research costs and development costs in accordance with IFRSs按照国际财务报告准则的研究费用和开发成本的研究确定的定义和治疗 1 (d) Calculate amount to be capitalized as development expenditure or to be expensed from given information 计算的金额，开发支出资本化，或将支出从提供的资料 1 (e) Explain the purpose of amortization 解释的