这项更新进一步明确了中期报告中除财务报表以外其他需要披露的信息,必须与财务报表之间有明确的勾稽关系和索引,并遵照相同的标准和时间点发布,以便于报告阅读者检索查对。 IAS 38, Intangible Assets (amended by Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38...
IFRS 3acquired intangible assetsbusiness combinationsinstitutional qualityAfricaThis paper examines the value of managerial discretion in financial reporting by exploring the value relevance of intangible assets acquired in business combinations (AIA) before and after the 2008 International Financial Reporting ...
the obligation, and its fair value can be measured reliably; and (iii)in the case of an intangible asset or a contingent liability, its fair value can be measured reliably.(e)requires the identifiable assets, liabilities and contingent liabilities that satisfy the above recognition criteria to be...
无形资产在我国企业会计准则和国际财务报告准则下,分别由《企业会计准则第6号——无形资产》(以下或简称CAS 6)和IAS 38 Intangible Assets(以下或简称IAS 38)进行规范。两者之间除土地使用权的会计处理、重估价值计量模式和少许披露要求不同外,规范内容大体一致,但表述方式却相差较多,值得在实务中留意。 一、土地使用...
China-CAS-vs-IFRS-INTANGIBLE-ASSETS(中国会计准则对比国际财务报告准则-无形资产)Landuseright •FRS38•Foraleaseofland,acharacteristicoflandisthatitnormallyhasanindefinite economiclifeand,iftitleisnotexpectedtopasstothelesseebytheendoftheleaseterm,thelesseenormaldoesnotreceivesubstantiallyalloftherisksandrewards...
intangible assets must be valued under IFRS 3. Intangible Business is experienced and knowledgeable in all forms of intangible asset valuation including: brand valuation, share valuation, customer relationship valuation, copyright valuation, patent valuation and goodwill valuation. Different techniques may ...
IAS 1 Presentation of Financial Statements (as revised in September 2007)* amended the terminology used throughout IFRSs, including IFRS 3. In January 2008 the IASB issued a revised IFRS 3. The following Interpretations refer to IFRS 3: ? ? ? SIC-32 Intangible Assets—Web Site Costs (...
Acquirers are required to recognise brands, licences and customer relationships, and other intangible assets. Contingent assets are not recognised, and contingent liabilities are measured at fair value. After the date of the business combination, conting...
12 IFRS 3 (Revised): Impact on earnings – the crucial Q&A for decision-makers Questions and answers (continued) 15. Have the recognition criteria changed for intangible assets? 16. What happens to the contingent liabilities of the acquired business? 17. If consideration paid and most assets ...
ChinaCASvsIFRSINTANGIBLEASSETSScope-customerrelationshipsFRS38Intheabsenceoflegalrightstoprotectcustomerrelationships,exchangetransactionsforthe..