The analysis indicates the framework retains traditional emphasis on conservatism and reliable measurement while providing managers with substantial accounting discretion to capitalise intangible assets. We conclude there is an imperative for research investigating capitalisation decisions for intangibles to guide ...
Cost of internally generated intangible assets On initial recognition, an intangible asset should be measured at cost if it is probable that future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. The cost of an ...
2022, Journal of Accounting and Public Policy Citation Excerpt : This would support the IASC’s thinking that mandatory capitalisation would result in larger and more frequent recognition of intangible assets on companies’ balance sheets (Rivat and Nulty, 1998) although it is not widespread across ...
Examples include property, plant and equipment like manufacturing plants, power generation facilities, intangible assets, investment proprieties and bearer plants. These borrowing costs are capitalised as part of the asset's cost when it is probable that they will result in future...
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aInvestments are classed as "Intangible Assets" and are classed asneither Fixed Assets or Current Asstes they therefore sit separately between Fixed Assets and Current Asstes 为办公设备贬值每年提供以率的10%直线法[translate] aBuilt-in video camera is required 需要固定摄象机[translate] ...
Interest capitalisation is allowed as long as the production cycle takes a 'substantial period of time', as with wine or cheese. The choice to capitalise borrowing costs on those inventories is an accounting policy choice; management discloses it when material. 1.4 Can an intangible asset be a...
International Accounting Standard 38 Intangible Assets mandates that development costs must be capitalized if certain conditions specified in the standard are met. However, this requires managerial judgement and hence may be subject to opportunism. Corruption is a permeable informal country characteristic ...
Interest capitalisation is allowed as long as the production cycle takes a 'substantial period of time', as with wine or cheese. The choice to capitalise borrowing costs on those inventories is an accounting policy choice; management discloses it when material. 1.4 Can an intangible asset be a...
Research on value-relevance shows that the market is capable of valuing intangible assets, particularly R&D.; Empirical results are consistent with the voluntary disclosure hypothesis. Market value is positively associated with capitalised development costs when the sample has been partitioned on ...