在学习IAS 38 Intangible Assets(无形资产)时,需要分辨intangible assets究竟是外购的(purchased)还是内部形成的(internally generated)——前者的知识点几乎雷同于PPE(固定资产),后者则要讨论research and development等话题。 1. Purchased intangible assets
However, a considerable number of internally generated intangible assets continue to be hidden". These can be an important factor determining the entity's market value, which in many cases is clearly above its carrying value. Financial statements used so far, such as ...