Might be included in acquirer’s financial statements under CAS 20 Might be included in acquirer’s financial statements under IFRS 3 Might be included in acquirer’s financial statements under ASC Topic 805 Section 1: Financial statements (continued) ...
1 USGAAP与IFRS之比较:无形资产-致同研究之USGAAP系列(七) 无形资产是指没有实物形态的可辨认非货币性资产(IAS38.1)/没有实物形态的 资产(不包括金融资产)(ASC主术语表“无形资产”)。 无形资产 IFRSU.S.GAAP 相关指引:IAS36和38;IFRS3、5和13; SIC-32 相关指引:ASC340、350、360、720、 730、805和985;...