中级会计实操非经营性长期资产投资与并购策略.pptVIP

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中级会计实操非经营性长期资产投资与并购策略.ppt

InvestmentsinNoncurrentOperatingAssets—AcquisitionIntermediateAccounting,17EStice|Stice|Skousen?CengageLearningPowerPointpresentedby:DouglasCloudProfessorEmeritusofAccounting,PepperdineUniversity第1页

WhatCostsAreIncludedinAcquisitionCost?Initiallyrecordnoncurrentoperatingassetsatcost.Costincludesallexpendituresrequiredtoobtainassetandplaceitinuse.Mostcostsassociatedwithinternally-generatedintangibleassetsareexpensed.Thecostofexternallypurchasedintangiblesisgenerallyrecordedasanasset.第2页

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