Apart from meeting the above definition, the Framework has advised the following recognition criteria that ought to be met before an asset is recognized in the financial statements. The inflow of economic benefits to entity is probable. The cost/value can be measured reliably. Recognition Criteria ...
3.8 Non-current asset register 08:40 3.9 Intangible assets 18:32 4.5 Irrecoverable debts 19:38 4.6 Allowance for receivables 36:13 7 8 Revenue recognition你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重 08:40 8 7 Interpretation po...
这种诞生背景和应用范围上的差异，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...
词汇及原文翻译 Recognition of impairment losses and reversals 确认减值损失及转回 An entity shall recognize an impairment loss for any initial or subsequent write-down of the asset (or disposal group…
As long as a fair value hedge meets the qualifying criteria in paragraph 6.4.1, the hedging relationship shall be accounted for as follows: (a) the gain or loss on the hedging instrument shall be recognized in profit or loss (or other comprehensive income). (b) the hedging gain or loss...
identifiable assets, liabilities and contingent liabilities that satisfy the following recognition criteria at that date, regardless of whether they had been previously recognised in the acquiree’s financial statements:(i)in the case of an asset other than an intangible asset, it is probable that ...
笔译-口译、重复重复, 14:22 3.5 Disposals part 2 25:12 3.6 Revaluations Part 1 13:50 3.7 Revaluations Part 2 22:36 3.8 Non-current asset register 08:40 3.9 Intangible assets 18:32 4.5 Irrecoverable debts 19:38 4.6 Allowance for receivables 36:13 7 8 Revenue recognition你的英语进步神奇...
Asset: a future economic benefit. Term ‘Probable’ is used to define assets and liabilities elements. Asset: a future economic resource with which future economic benefits are expected ‘Probable’ is a part of the framework recognition criteria. Recognition of elements Does not discuss “Probable...
criteria above.On the lessor side, meeting any of the abovecriteria, plus revenue recognition ...
The asset must be either an item arising from contractual legal rights ? An item that can be separated from the acquired company Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definitional and recognition criteria. If it doesn’t then it will be ...