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Samenvatting accountancy hoofdstuk 8

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Samenvatting accountancy hoofdstuk 8

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  • December 11, 2022
  • 14
  • 2018/2019
  • Summary
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Hoofdstuk 8: Immateriële vaste activa ................................................................................................3
1. Inhoud van de rubriek .................................................................................................................3
2. Registratie bij de verwerving .......................................................................................................5
2.1. Registratie bij aankoop .........................................................................................................5
2.1.1. Wat zijn aankopen? .......................................................................................................5
2.1.2. Voorbeeld......................................................................................................................5
2.2. Registratie bij inbreng...........................................................................................................5
2.2.1. Wat is inbreng?..............................................................................................................5
2.2.2. Voorbeeld......................................................................................................................5
2.3. Registratie bij vervaardiging .................................................................................................6
2.3.1. Wat is vervaardiging? ....................................................................................................6
2.3.2. Voorbeeld......................................................................................................................6
2.4. Verwerving van een onderneming waarbij goodwill wordt betaald .......................................6
2.4.1. Wat is goodwill? ............................................................................................................6
2.4.2. Voorbeeld......................................................................................................................6
2.5. Verwerving bij vooruitbetalingen..........................................................................................7
2.6. Activering van intercalaire interesten bij immateriële vaste activa ........................................7
2.6.1. Wat zijn intercalaire interesten? ....................................................................................7
2.6.2. Voorbeeld......................................................................................................................8
3. Registratie gedurende de levensduur ..........................................................................................8
3.1. Beperkte levensduur ............................................................................................................8
3.1.1. Normale afschrijvingen ..................................................................................................8
A) Wat zijn normale afschrijvingen? .....................................................................................8
B) Voorbeeld .......................................................................................................................8
3.1.2. Aanvullende afschrijvingen ............................................................................................9
A) Wat zijn aanvullende afschrijvingen? ...............................................................................9
B) Voorbeeld .......................................................................................................................9
3.1.3. Terugnemingen van afschrijvingen.................................................................................9
A) Wat zijn terugnemingen van afschrijvingen? ...................................................................9
B) Voorbeeld ..................................................................................................................... 10
3.1.4. Opmerkingen ............................................................................................................... 10
3.2. Onbeperkte levensduur ...................................................................................................... 10
3.2.1. Waardeverminderingen ............................................................................................... 11
A) Wat zijn waardeverminderingen? .................................................................................. 11
B) Voorbeeld ..................................................................................................................... 11
3.2.2. Terugnemingen van waardeverminderingen ................................................................ 11

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A) Wat zijn terugnemingen van waardeverminderingen? ................................................... 11
B) Voorbeeld ..................................................................................................................... 11
3.3. Herwaarderingen ............................................................................................................... 12
4. Registratie bij de realisatie ........................................................................................................ 12
5. Immateriële vaste activa en winstuitkering ............................................................................... 12
6. Immateriële vaste activa en de IFRS .......................................................................................... 12
6.1. Algemeen ........................................................................................................................... 12
6.2. Overeenkomsten ................................................................................................................ 13
6.3. Verschillen.......................................................................................................................... 13
Appendix 1: Het gebruik van subnummers .................................................................................... 14

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