[translate] aGAAP in countries other than the U.S. permits recognition of the value of internally developed intangible assets GAAP在除美国之外的国家。 允许内部被开发的无形资产的价值的公认[translate]
INTERNALLY GENERATED INTANGIBLE ASSETS VALUATION: DEBATE AND LITERATURE REVIEWdoi:10.24193/RVM.2022.15.85This article contains a literature review around the issue of managerial discretion when deciding if and how much of an internally developed intangible asset's development cost is to...
Which of the following expenditures related to internally generated intangible assets is most likely to be capitalized, rather than expensed as incurred, under IFRS? a. Legal costs related to the unsuccessful defense of an internally developed patent. b. Development costs incurred in designing a ...
This study aims to investigate the impact of intangible assets internally generated (development costs, and patents) in the market value of pharmaceutical companies in Jordan. The study population of financial employees (Auditors, analysts, accountants) working in six Jordanian pharmaceutical companies, ...
Cost of internally generated intangible assets On initial recognition, an intangible asset should be measured at cost if it is probable that future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. The cost of an ...
the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developedinternallyshall not be less than ten years. 没有规定使用年限的,或者是自行开发的无形资产,摊销期限不得少于十年。
Internally developed intangibles are not included in reported assets under U.S. GAAP. Omission of this increasingly important class of assets reduces the usefulIqbal, AneelRajgopal, ShivaramSrivastava, AnupZhao, RongSocial Science Electronic Publishing...
(2014), "A case for brands as assets: Acquired and internally developed", Journal of Brand Management, Vol. 21 No. 4, pp. 286-302.Sinclair R., Keller K., (2014), A case for brands as assets: acquired and internally developed, Journal of Brand Management, 21(4), 286-302....