Ias 38 intangible assets - Study guides, Study notes & Summaries

FAC3702/501/3/2021 Tutorial letter 501/3/2021 Distinctive Financial Reporting FAC3702 Semesters 1 & 2 Department of Financial Accounting FAC3702/501/3/2021 2 CONTENTS INTRODUCTION iv LECTURERS AND CONTACT DETAILS iv LEARNING UNIT 1 – PROPERTY, PLANT AND EQUIPMENT 2 LEARNING UNIT 2 – INVESTME...

IAS 38 - Intangible Assets are discussed regarding the conceptual framework. The components, definition, and recognition criteria are analyzed and explained along with examples. Amortisation and the residual value are explained. The intangible assets recon is also given.

FAC3702/501/3/2021 Tutorial letter 501/3/2021 Distinctive Financial Reporting FAC3702 Semesters 1 & 2 Department of Financial Accounting FAC3702/501/3/2021 2 CONTENTS INTRODUCTION iv LECTURERS AND CONTACT DETAILS iv LEARNING UNIT 1 – PROPERTY, PLANT AND EQUIPMENT 2 LEARNING UNIT 2 – INVESTME...

Exam (elaborations) Liberty University ACCT 370 Exam 2 Complete solution Liberty University ACCT 370 Exam 2 Complete solution 100% satisfied: solutions 1. The Common Stock account is reported on the balance sheet at the: 2. The time that the performance obligation is satisfied for revenue recognition is usually: 3. When reporting a change in an accounting principle, the general rule requires that the current year’s income from continuing operations reflect: 4. Using the same account...

This document provides an illustrative example of how to recognise use an intangible asset and the related deferred tax . It also priced guidance on how to recognise intangible assets at initial recognition and subsequent measurement dates ans well as compared IAS 38 to IAS 16, key differences.

Liberty University ACCT 370 Exam 2 Complete solution Liberty University ACCT 370 Exam 2 Complete solution 100% satisfied: solutions 1. The Common Stock account is reported on the balance sheet at the: 2. The time that the performance obligation is satisfied for revenue recognition is usually: 3. When reporting a change in an accounting principle, the general rule requires that the current year’s income from continuing operations reflect: 4. Using the same accounting methods to recor...

INTRODUCTION Dear Student, Attached please find the following learning units:  Learning unit 1 – Property, plant and equipment (IAS 16)  Learning unit 2 – Investment property (IAS 40)  Learning unit 3 – Impairment of assets (IAS 36)  Learning unit 4 – Intangible assets (IAS 38)  Learning unit 5 – Non-current assets held for sale and discontinued operations (IFRS 5)  Learning unit 6 – Financial instruments: Presentation, Recognition and Measurement ...

FinAcc notes for the 1st and 2nd term, including examples and explanations on the following sections: PERVASIVE STANDARDS CONCEPTUAL FRAMEWORK IAS 1- PRESENTATION OF FINANCIAL STATEMENTS IAS 7 - STATEMENT OF CASH FLOWS IAS 10 - EVENTS AFTER THE REPORTING DATE IAS 12 - INCOME TAXES IAS 8 & IAS 37 - CHANGE IN ESTIMATES W.R.T PROVISIONS IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS IAS 16 - PROPERTY, PLANT & EQUIPMENT IAS 36 - IMPAIRMENT OF ASSETS IAS 38 - INTANGIBLE ASSETS IAS 2- INVE...

CPA Canada CFE Exam Prep Notes for Financial Reporting Topics Including: Financial Reporting Cash Based Accounting vs. ASPE or IFRS (First-time Adoption) Cash Basis Accounting vs. ASPE or IFRS and (ASPE 1500 / IFRS - First Time Adoption) Revenue Recognition ASPE 3400- Revenue Recognition IFRS 15- Revenue Recognition Intangible Assets IAS 38/ ASPE3064- Intangible Assets- Research and Development IAS 38/ ASPE3064- Intangible Assets- Goodwill Non-Monetary Transactions ASPE 3...