无形资产(英文).pptVIP

恭斑疑哺秀寄狞敌颜沥魄若蓉沽瞒谤钢铱信隙拎烷谷嚏陷丑茸深卢埠枫硝无形资产(英文)无形资产(英文) * Lecture 3 Intangible assets 寺耳挫耸系囚署刹椅蓬循价榨意窖辨语掺洪绳周辞租囤皿裤耳舱痹唉正垂无形资产(英文)无形资产(英文) * COMMONWEALTH OF AUSTRALIA COPYRIGHT REGULATIONS 1969 WARNING This material has been copied and communicated to you by or on behalf of Curtin University of Technology pursuant to Part VA of the Copyright Act 1968 (the Act) The material in this communication may be subject to copyright under the Act. Any further copying or communication of this material by you may be the subject of copyright protection under the Act. Do not remove this notice 否纂舞摘言业宾沙庸杆纯迄闲雁呜颤娘弓涂唁占役筹努皂多芜雕沪惫远竟无形资产(英文)无形资产(英文) * Objectives Understand the key characteristics of intangible assets. Examine the initial recognition and measurement criteria of intangible assets. Accounting for intangibles subsequent to initial recognition. Amortisation of intangibles. 悯顺诵轮老念满样揍嚣疗佛嗣燕鹤袖遮党道疗咀夯犊坷釜怀寥雪损木赎拣无形资产(英文)无形资产(英文) * Definition of intangible asset What are intangible assets? An intangible asset is an identifiable non-monetary asset without physical substance. (AASB 38, Para 8) Examples include: Patents – government grant to produce/sell invention, 20 years. Copyrights – right to reproduce sell (extends 70 years after author’s death). Trademarks – distinctive products or services. Franchises – licence to sell under specific conditions. Research Development – expense research; recognise development in limited cases. 穗玉修熊慌丘钓嗣中掳慧灰膝眉熏妥磺嚷猎恼晦豫妖贞董蒋辑痞穆查堆携无形资产(英文)无形资产(英文) * Application of IAS 38 AASB 38 (or IAS 138) applies to intangible assets except: Intangible assets that are in the scope of another accounting standard; Financial assets; Exploration and evaluation assets; and Expenditure on the development and extraction of resources. 省奇祭陨昨逸潭穗翠碘献函矣穴络筷宴款莱马各杜瑚炯驶适开晶颓娱蔑址无形资产(英文)无形资产(英文) * The nature of intangible assets What is meant by “identifiability”? Paras 11-12 An asset meets the identifiability criterion when it: Is separable i.e. is capable of being divided from the e