IAS, "IAS 38 INTANGIBLE ASSETS," Deloitte, 2008, retrieved on December 20, 2010 from http://www.iasplus.com/standard/ias38.htm .International Accounting Standards Board [IASB], (2008) IAS 38 Intangible Assets (amended), IASB, London)....
These standards are substantially converged with IFRS, except for certain modifications (eg to disallow the reversal of impairment losses on long-term assets), which allegedly reflect China's unique circumstances and environment (iasplus.com 2014). Chinese companies are required to disclose similar ...
IFRS 聚焦 第3 页 主要联系人 全球国际财务报告准则领导人 Veronica Poole ifrsglobalofficeuk@deloitte.co.uk 国际财务报告准则卓越中心 美洲 加拿大 Karen Higgins ifrs@deloitte.ca 拉丁美洲 Fermin del Valle ifrs-LATCO@ 美国 Robert Uhl iasplus-us@ 亚太地区 澳大利亚 Anna Crawford ifrs@.au 中国 Stephen ...
If an entity chooses not to recognise the asset initially at fair value, the entity recognises the asset initially at a nominal amount (the other treatment permitted by IAS 20) plus any expenditure that is directly attributable to preparing the asset for its intended use. Exchanges of Assets ...
IAS 38 — Compliance costs for REACH 08 Jul 2009 The IFRIC received a request to add an item to its agenda to provide guidance on the treatment of costs incurred to comply with the requirements of the European Regulation concerning the Registration, Evaluation, Authorisation and Restriction of...
There was a lively discussion among Committee members about the targeted improvements to IAS 38. As part of the discussion, the context of "variable payments to cloud suppliers" (which has been removed now) should be considered. In addition, the interaction between IAS 38 and IFRS 16 should ...
Plusany directly related cost which includes Sales tax and Import duties (if non-refundable), Legal charges, Pre-production testing cost (Net expense) and any other cost which is essential in bringing the asset into its operating or intended use by the management. ...
IAS Plus 最新资讯. 针对首次采用者的额外豁免 2009 年 8 月 国际会计准则理事会(IASB)于 2009 新增附录 4.8A 段,以允许原采用该 IAS Plus 网站 年 7 月 23 日发布了《针对首次采用者 会计处理基准的首次采用者选择在国 的额外豁免》(对国际财务报告准则第 际财务报告准则过渡日根据以下基准 已有超过八百万...
IAS 38 – Intangible assetsDefinition An intangible asset is an identifiable non-monetary asset without physical substance.An asset is identifiable if it either -Is separable, ie is capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either ...
According to IAS Plus (2010), IFRS refers to... ER Outa - 《Social Science Electronic Publishing》 被引量: 37发表: 2011年 Modelling and H ∞ control of a single-link flexible manipulator The aim of this study is to investigate motion in the horizontal and the vertical planes of a ...