دانلود رایگان پاورپوینت حسابداری دارایی نامشهود (انگلیسی)

Accounting for Intangible Assets
Learning Outcomes
Intangible AssetsThe Nature of Intangible Assets
Identifiability
Control
Future Economic Benefits
Recognition
Recognition Criteria
Initial Measurement of an Intangible Asset
Separate Acquisition
Acquisition as part of a Business Combination
Internally Generated Intangible Assets
Generation of Internally Generated Intangibles
Recognition of Internally Generated Intangible Assets
Non-Recognition of Internally Generated Intangible Assets
Cost of Internally Generated Intangible Assets
Past Expenses on Intangible Assets
Measurement after Recognition
Amortization Adjustment at the date of revaluation
Revaluation Increase/Decrease
Useful Life
Amortisation Period and Amortisation Method
Review of Amortisation Period and Amortisation Method
Disclosures
Summary

Review of Amortisation Period and Amortisation Method
Should review at least at each financial year- end.

If the expected useful life is different from previous estimates, amortisation period should be changed.

If there is a significant change in the expected pattern of consumption of economic benefits from the asset, amortisation method should be changed.