基础会文档教材计lesson 12.pdfVIP

Lesson 12 Capital Assets 1 School of Management，HUST Outline Describe the major characteristics of property, plant, and equipment Accounting for property, plant, and equipment : Acquisition Disposition Depreciation (or depletion) Impairments Describe the characteristics of intangible assets Accounting for Intangible assets: Acquisition Impairments Reporting analysis of non-current assets 2 School