Definition of intangible asset是什么_2021年ACCA考试FR知识点
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【内容导航】
Definition of intangible asset 无形资产定义
【知识点】
Definition of intangible asset 无形资产定义
Definition of intangible asset 无形资产定义
The recognition of Intangible assets depends on three criteria:
Controlled by the entity as a result of past events (i.e. technical knowledge, know-how or employee skills)
Something from which the entity expects future economic benefits to flow
Cost of the asset can be measured reliably (i.e. cost of the licence or franchise)
Computer software
Patents
Copyrights
Motion picture films
Customer lists
Franchises and fishing rights
Acquired externally
Separate acquisition
Franchise，Patent
Cost + directly attributable cost to get ready for use
Acquired as part of a business combination:
Goodwill (1.Positive goodwill;2.Negative goodwill)
Fair value ( IFRS 3 )
Acquired by government grant
Intangible asset and grant
Cost + directly attributable cost to get ready for use or
Fair value
一个人最大的破产是绝望，最大的资产是希望。既然你希望ACCA考试快速通过，那就快来学习以上ACCA知识点吧，积少成多，就能为你的通过几率增加一分。
注：以上内容来自Crystal老师基础班第21讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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