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Table Of Contents

WHAT IS AN INTANGIBLE ASSET
Intangible or fixed ?
Intangible assets without absolute legal right
Do we find difficulty in identifying intangible assets ?
When is an expenditure recognized as intangible asset
1.Definition of intangible asset and
Issue of correct assessment of future economic benefits
Can fair value be the initial intangible asset value
Intangible assets in case of merger
Government grants leading to intangible assets
Internally generated assets
Norms on recognition of R&D Expenses
Accounting policy of a listed company on R&D expenses
Asset not operational
Internally generated Brand value
Comment about this accounting policy
Components of costs in an intangible asset
Past expenses
INTANGIBLE ASSETS NOT COVERED BY AS 26
Amortization
Method of Amortisation
Economic life Vs Legal life
Review of amortization period
Should the intangible asset be tested for impairment
Retirement and disposals
Sample accounting policy
Disclosure on intellectual properties related to drugs
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AS 26 INTANGIBLE ASSETS.ppt

AS 26 INTANGIBLE ASSETS.ppt

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Published by joseph david
as26 intangible assets
as26 intangible assets

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Published by: joseph david on Aug 07, 2013
Copyright:Attribution Non-commercial

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11/24/2013

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