Measurement of intangible asset是什么_2021年ACCA考试FR知识点

一个人最大的破产是绝望，最大的资产是希望。ACCA考试时间越来越近，东奥小编为大家准备了FR考试科目知识点，一起来看一下吧。

【内容导航】

Measurement of intangible asset-无形资产的计量

【知识点】

Measurement of intangible asset-无形资产的计量

Measurement of intangible asset-无形资产的计量

An intangible asset should be measured at :

Revalued amount – Accumulated amortization – Accumulated impairment loss

Conditions:

The fair value must be able to be measured reliably with reference to an active market in that type of asset. Otherwise, the asset should be carried at its cost less any accumulated amortisation and impairment losses.

The entire class of intangible assets of that type must be revalued at the same time (to prevent selective revaluations)

Revaluations should be made with such regularity that the carrying amount does not differ from that which would be determined using fair value at the end of the reporting period

An entity should assess the useful life of an intangible asset, which may be finite or indefinite

An intangible asset has an indefinite useful life when there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity

An intangible asset with a finite useful life should be amortised over its expected useful life.

The residual value of an intangible asset with a finite useful life is assumed to be zero unless a third party is committed to buying the intangible asset at the end of its useful life or unless there is an active market for that type of asset (so that its expected residual value can be measured) and it is probable that there will be a market for the asset at the end of its useful life.

The amortisation period and the amortisation method used for an intangible asset with a finite useful life should be reviewed at each financial year-end

An intangible asset with an indefinite useful life should not be amortised. (IAS 36 requires that such an asset is tested for impairment at least annually.)

The useful life of an intangible asset that is not being amortised should be reviewed each year to determine whether it is still appropriate to assess its useful life as indefinite

Reassessing the useful life of an intangible asset as finite rather than indefinite is an indicator that the asset may be impaired and therefore it should be tested for impairment

活鱼会逆流而上，死鱼才会随波逐流。以上就是东奥小编为大家整理的ACCA考试相关知识点了，希望大家能够认真学习。

注：以上内容来自Crystal老师基础班第22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)