TAILIEUCHUNG - Lecture Issues in financial accounting – Lecture 14: Intangible assets

The contents of this chapter include all of the following: Current assets; long-term investments; property, plant, and equipment; intangible assets; current liabilities; long-term liabilities; stockholders' equity. | Intangible Assets PART II: Corporate Accounting Concepts and Issues Lecture 14 Describe the characteristics of intangible assets. Identify the costs to include in the initial valuation of intangible assets. Explain the procedure for amortizing intangible assets. Describe the types of intangible assets. Explain the conceptual issues related to goodwill. Describe the accounting procedures for recording goodwill. Explain the accounting issues related to intangible asset impairments. Identify the conceptual issues related to research and development costs. Describe the accounting for research and development and similar costs. Indicate the presentation of intangible assets and related items. Learning Objectives Marketing-related Customer-related Artistic-related Contract-related Technology-related Goodwill Intangible Asset Issues Types of Intangibles Impairment of Intangibles Research and Development Costs Presentation of Intangibles and Related Items Characteristics Valuation .

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