Definition of intangible asset是什么_2021年ACCA考試FR知識點(diǎn)
這一秒不放棄，下一秒就有希望，堅(jiān)持下去就會成功。ACCA知識點(diǎn)已經(jīng)更新，想要獲取更多ACCA知識點(diǎn)，那就快來關(guān)注東奧會計(jì)在線吧。
【內(nèi)容導(dǎo)航】
Definition of intangible asset 無形資產(chǎn)定義
【知識點(diǎn)】
Definition of intangible asset 無形資產(chǎn)定義
Definition of intangible asset 無形資產(chǎn)定義
The recognition of Intangible assets depends on three criteria:
Controlled by the entity as a result of past events (i.e. technical knowledge, know-how or employee skills)
Something from which the entity expects future economic benefits to flow
Cost of the asset can be measured reliably (i.e. cost of the licence or franchise)
Computer software
Patents
Copyrights
Motion picture films
Customer lists
Franchises and fishing rights
Acquired externally
Separate acquisition
Franchise，Patent
Cost + directly attributable cost to get ready for use
Acquired as part of a business combination:
Goodwill (1.Positive goodwill;2.Negative goodwill)
Fair value ( IFRS 3 )
Acquired by government grant
Intangible asset and grant
Cost + directly attributable cost to get ready for use or
Fair value
一個(gè)人最大的破產(chǎn)是絕望，最大的資產(chǎn)是希望。既然你希望ACCA考試快速通過，那就快來學(xué)習(xí)以上ACCA知識點(diǎn)吧，積少成多，就能為你的通過幾率增加一分。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第21講
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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