IAS38解析,一文读懂! 今天我们来聊聊IAS38,也就是Intangible non-current assets(非流动无形资产)。这个话题可是相当重要的,尤其是在财务领域。 定义与识别 📖 首先,我们得搞清楚什么是非流动无形资产。简单来说,就是那些不会在一年内消耗掉的、无形的资产,比如专利权、商标权、版权等等。这些资产的价值往往不像...
acca基础part b chapter 3 non current assets保险借贷成本参考ias23.pdf,✓ Insurance ✓ Borrowing costs (Refer to IAS23) ✓ Present value of future clean-up costs if the entity has an obligation to ur such costs (Refer to IAS37 Provision, contingent a
导致了两者迥然不同的风格：US GAAP 横平竖直，丁是丁卯是卯，不厌其繁地出台各种细节规定，自由发挥...
3.1 Non-current assets introduction你的英语进步神奇。跟老外学会计英语ACCA, 20:27 Loan Capital - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 31:47 Liquidations - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 ...
ACCA Financial Reporting (FR) - Non-current assets (IAS23) - Practice Questions - Chapter 5 Free ACCA Financial Reporting (FR) Tests
Non-Current AssetsPolitical costsRevaluationThe revaluation of non-current assets under IAS-16 has now turned into a usual practice in Pakistan. The obvious reason is to give additional significant informRafay, AbdulYasser, FarahKhalid, Zunera
3.1 Non-current assets introduction你的英语进步神奇。跟老外学会计英语ACCA, 20:27 Loan Capital - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 31:47 Liquidations - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 ...
IAS 16 Property, plant and equipment requires non-current assets to be depreciated using:A. A method that allocates the cost as fairly as possible.B. A method that allocates the depreciable amount as fairly as possible.C. The straight line or reducing balance method....
For these assets the value in use will need to be considered in the context of cash flows generated by a group of assets i.e. a cash generating unit. Recognition of Losses in Financial Statements in respect of Individual Tangible Non-current Assets First consider the carrying value of the ...
current asset 也可以是 non-current asset, based on the classification of related non-tax assets ...