TAILIEUCHUNG - Accounting Standard (AS): Intangible Assets

The ecosystem accounting framework presented here is being tested in the context of an open Europe taking stock of its relations to the rest of the world. Because ecosystem accounts are deep-rooted into monitoring databases, implementation presently focuses on physical accounts. Monetary valuations, the adjustment of national accounts aggregates for income and final consumption, and the calculation of ecological debts, are foreseen in subsequent steps within the same logical framework. Although designed for European needs, most of the features proposed here have a global scope, and so can support experimentation in other regions of the world. The progress made so far has been possible through the support of EEA partners and networks and the developments of. | 430 Accounting Standard AS 26 Intangible Assets Contents OBJECTIVE SCOPE Paragraphs 1-5 DEFINITIONS 6-18 Intangible Assets 7-18 Identifiability 11-13 Control 14-17 Future Economic Benefits 18 RECOGNITION AND INITIAL MEASUREMENT OF AN INTANGIBLE ASSET 19-54 Separate Acquisition 24-26 Acquisition as Part of an Amalgamation 27-32 Acquisition by way of a Government Grant 33 Exchanges of Assets 34 Internally Generated Goodwill 35-37 Internally Generated Intangible Assets 38-54 Research Phase 41-43 Development Phase 44-51 Cost of an Internally Generated Intangible Asset 52-54 Continued. . 431 RECOGNITION OF AN EXPENSE 55-58 Past Expenses not to be Recognised as an Asset 58 SUBSEQUENT EXPENDITURE 59-61 MEASUREMENT SUBSEQUENT TO INITIAL RECOGNITION 62 AMORTISATION 63-80 Amortisation Period 63-71 Amortisation Method 72-74 Residual Value 75-77 Review of Amortisation Period and Amortisation Method 78-80 RECOVERABILITY OF THE CARRYING AMOUNT - IMPAIRMENT LOSSES 81-86 RETIREMENTS AND DISPOSALS 87-89 DISCLOSURE 90-98 General 90-95 Research and Development Expenditure 96-97 Other Information 98 TRANSITIONAL PROVISIONS 99-100 ILLUSTRATIONS Accounting Standard AS 26 Intangible Assets This Accounting Standard includes paragraphs set in bold italic type and plain type which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the General Instructions contained in part A of the Annexure to the Notification. Objective The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Accounting Standard. This Standard requires an enterprise to recognise an intangible asset if and only if certain criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires certain disclosures about intangible assets. Scope 1. This Standard should be applied by all .

• Kế toán - Kiểm toán
• Urban Residues
• Composite Natural Material
• Wood Polymer Composites
• Engineered Membranes
• Transporters
• Useful Devices
• lockup expirations
• seasoned equity issues