Financial Accounting 3rd Year Notes on Intangible Assets

MACT3 Intanaible Auses
G Th1-Racanition of inaaibe cas

Definibion: ldentikicble nan-monetar v prpkal
substane skil, koowlede, askema boe,qq,ae..

fecoanben cmkena
When AND
Hobable thab ecorome benehis wi)
How & the ent
Coeb can be eiably Merad

How . mneh!
Cest iP sqarabe aaisibon
FV acpird ina bsi onbtacion

Lu6 Th2- lnitia Hexremenk

Joitial maurement is a b c&


aamentdeferred bpnd norTmal credib cerms
-PVcaluctd, dierence camorticd cs intere
Abromal creie term is he entire dtered settlenanb periced

Assels rcangcd -




Mease ab
-FV q t giv) Ap, OR
FVot a e t ratevet (F morc evicknt)) oRB
* * * *




CV sss qven ap i rareticn kxkS omerei
ubsunce er FV qaable
* * *




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