Assignment First

爱尔兰利默里克论文代写:无形资产

非货币资产——无形资产的非货币性资产。非货币性资产是指资产的价值不是固定的合同或其他方式。的例子是债务人,比尔应收账款等货币资产。非货币资产的例子是商誉作为其货币价值不被认可,因为它既不是好的也不是一个服务。与商标、专利和版权也是相同的。这些资产没有可识别的值。这些资产是组织内产生。

物理物质——无形资产没有物理物质,然而一些无形资产可能物理物质例如光盘包含计算机软件但物理物质并不重要的成本比非现实的资产。如果物理物质的成本超过资产,它将被视为固定资产不被这个标准。本标准只关心的是无形资产,而不是有形资产(张,2008年)。它是至关重要的利益相关者,有关组织认识到正确的无形资产。无形资产的识别条件一直强调以下:-

•一个无形资产必须有资产的特点。使用资产产生收入,而不是组织了组织的意图出售。

•无形资产时公认的一些可能的未来经济利益的资产评估。这些未来的经济效益应该流到组织。也是非常重要的,这些流动应该是合理的可预见的自然(塔和泰勒,2009)。

•识别作为一种资产的资产负债表的声明中,至关重要的是,无形资产的成本能够可靠地计量,如果成本不能可靠地计量,则不能视为一项无形资产。

爱尔兰利默里克论文代写:无形资产

Non- monetary assets- Intangible assets are non-monetary assets. The non-monetary asset refers to the value of assets which is not fixed by the contract or other ways. Debtors, bill receivables, etc. are the example of monetary assets. The example of non- monetary assets is goodwill as its monetary value can’t be recognized as it is neither a good nor a service. With trademark, patent and copy rights it is also the same. These assets do not have a recognizable value. Some of these assets are generated within the organization.

Physical substance- Intangible assets have no physical substance, however some intangible assets may have physical substance for example compact disk containing computer software but the cost of physical substance is not important as compared to non-physical asset. If the cost of physical substance is more than assets, it will be treated as a fixed asset which is not considered by this standard. This standard is only concerned with the intangible assets and not the tangible assets (Cheung, 2008). It is of paramount importance to the stakeholders that the concerned organization recognizes the right asset as intangible. The recognition criteria for intangible assets have been highlighted below:-

  • An intangible asset must have the characteristics of an asset. An asset is used by the organization for generate revenue and is not held by the organization with an intention of selling it.
  • Intangible assets are recognized when some probable future economic benefits are assessed from that asset. These future economic benefits should flow towards the organization. It is also of paramount importance that these flows should be reasonably of a predictable nature(Tower and Taylor, 2009).
  • For recognizing as an asset in the balance sheet statement, it is essential that the cost of intangible asset can be measured reliably, if the cost cannot be measured reliably, then it cannot be considered as an intangible asset.