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 position 08:38 8.1 Statement of cash fl...
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...
Development Capitalize if certain criteria are met Expensed as incurred, EXCEPT FOR cost to develop a softwareFor sales to others (14)impairment of assets 无论有形资产还是无形资产,都会涉及到减值,并且要区分是held for use 还是held for sale,在说IFRS和US GAAP的区别之前,先来捋顺一下思路。 Tangible...
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...
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...
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 and liabilities are at fair value, what does this mean for the post- combination income statement? Asset and liability ...
Internally developed intangible assets:IFRS permits capitalizing expenses for internally developed intangible assets if 6 criteria are met (remember PIRATE). As opposed to that, US GAAP permits capitalizing expenses for internal development of software and motion picture film costs under specific criteria,...
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 recorded as goodwill Depreciation/ Amortization. of Long lived assets U.S. GAAP requires the cost The cost model is permitted model...
Revenue Recognition 收入确认原则 EPS and dilutive EPS Income statement ratios Other comprehensive income 其他综合收益 Balance sheet 易错记录 Format and components 结构与内容 Equity 所有者权益 BASE principle Financial Assets 金融资产 Inventories 存货 Cash-flow sheet Fallibility 现金流量表的基本结构(CF/S...
Chapter5IntangibleAssets.xisu.edu.kejianweizhiAccountingstandardsrelatedtointangibleassets:IFRS3IAS36IAS38SIC32.kejianweizhiContents1.IAS38intangibleassets2.Researchanddevelopmentcosts3.Goodwill(IFRS3).kejianweizhi1IAS38IntangibleAssets.kejianweizhi1.1Theobjectivesofthestandard Toestablishthecriteriaforwhenanintang...