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 对于从外部获得(无论是购买或被政府授予)的intangible assets,...
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 ...
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 ...
a• the approach taken by Australian IFRS on the question of expensing or capitalizing internally generated intangible assets such as brands, and the reasoning behind this approach; • 澳大利亚IFRS接受的方法在expensing或大写内部引起的无形资产的问题例如品牌和推理在这种方法之后;[translate]...