Assignment First

英国法语学论文代写:无形资产核算

一般术语的“无形资产”,这些资产非物质资产和他们的使用寿命是一年以上。

138年AASB无形资产已规定同样规定IAS 38。这个标准已被AASB介绍,1月1日2005年。这意味着,在2005年或之后的治疗无形资产完成符合ASSB 138。本标准的主要目的是处理有关无形资产的会计处理。通过本标准的帮助下,无形资产的账面价值,可以发现。在138年引入AASB强制披露无形资产在财务报表(Comlaw澳大利亚,2014)。

没有物理存在的可辨认的非现金资产用于生产或供应的商品或提供的服务,支付到其他和行政目的就是无形资产。因此,无形资产按照标准的主要特点

识别(可识别的)

非现金资产

不需要物理的存在

识别——一般资产是可识别的如果是分离与其他资产,如果企业需要对特定资产生成特定的未来利益和使用获得收入的活动。企业可以通过另一种方法能够识别一个资产。这意味着识别无形资产可分性不是一个必要的要求。如果一个无形资产收购和一群资产有一些合法权益,使无形资产的识别需要,组织已经认识到无形资产一样(沙玛,2014)。

英国法语学论文代写:无形资产核算

In general term the “intangible assets” are those assets which are non-physical assets and their useful life is more than one year.

In AASB 138 the intangible assets has been prescribed which is similarly prescribed in IAS 38. This standard had been introduced by AASB on 1 January, 2005. It means, on or after 2005 the treatment of intangible assets are done in compliance with ASSB 138. The main objective of this standard is to deal with the accounting treatment regarding the intangible assets. Through the help of this standard the carrying amount of intangible assets can be found out. After introduction of AASB 138 it is compulsory to disclose the intangible assets in the financial statement (Comlaw Australia, 2014).

A recognizable non- cash asset without physical existence which is used in the manufacturing or supply of goods or provision of services, payment to other and for administrative purpose is called intangible assets. Therefore, the main features of intangible assets as per the standard are

  • Recognizable ( identifiable)
  • Non- cash asset
  • Without physical existence

Identifiable- Generally an asset is said to be identifiable if it is separable from other assets and if the enterprise incurs the amount on particular asset for generating the specific future benefits and uses in income earning activity. The enterprise may be able to identify an asset through another technique. It means for identifying the intangible asset separability is not a necessary requirement. If an intangible asset is acquired with a group of assets which come with some legal rights which make the recognition of the intangible asset a necessity, the organization has to recognize the same as an intangible asset(Sharma, 2014).