Non-current assets to current assets are assets, other than the main including held-to-maturity investments, long-term receivables, long-term equity investments, and investment real estate, fixed assets, intangible assets under construction, and long-term project, to be assessed fees, such as fina...
Dictionary English-ChineseUnder construction intangibleadj— 有形adj · 非物质adj assetsn— 资产n · 资财n · 老本n See more examples•See alternative translations See alternative translations © Linguee Dictionary, 2024 Use DeepL Translator to instantly translate texts and documents ...
For an acquired intangible assets (a license to IP) is it possible to recognize this as assets under construction if we receive the IP information over time – and it will not function to its purpose until we have received all of the information. ...
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 ...
aIntangible assets include two items: (1) legal and other fees associated with patent applications in domestic and international jurisdictions. Costs incurred in the application of patents are deferred until the patent is either awarded or dismissed. If the patent is awarded, the costs are amortized...
Spain is one of the few countries in the world that has information on investment in intangible assets with a regional breakdown, so providing evidence of
1.AcquisitionforFixedAssets Theacquisitioncostisrecordedathistoricalcosttogettheminplaceandreadytouse,includingallexpendituresreasonableandnecessary,suchaspurchaseprice,freightcostspaidbythepurchaser,installationcosts.Dr.FixedAssetsCr.Cash 3 2022/12/5 Fixedassetsareacquiredthroughpurchases,bartertrade,capitaltransfersin...
▾Dictionary English-Chinese Under construction tangible — 有形 · 物质 adj · 切实 adj · 明显的 adj · 摸得到的 adj · 清晰可见的 adj intangible adj — 有形 adj · 非物质 adj assets n — 资产 n · 资财 n · 老本 n asset n — 资产 n · 财富 n · 财产 n See ...
国际会计准则无形资产ias38intangibleassets.pdf,IAS 38 International Accounting Standard 38 Intangible Assets In April 2001 the International Accounting Standards Board (IASB) adopted IAS 38 Intangible Assets , which had originally been issued by the Inter
17. Under U.S. GAAP, impairment losses on assets held for use may not be restored. 18. An impairment is deemed to have occurred if in applying the recoverability test the carrying amount of the asset exceeds the expected future net cash flows from the asset. In this case, the expected ...