PPT-Plant Assets & Intangibles

Chapter 9 1 Learning Objectives 2 Measure the cost of a plant asset Account for depreciation Record the disposal of an asset by sale or trade Account for natural resources Account for intangible assets. GAAP “Capital Lease” Criteria. To be classified as a capital lease GAAP states that the lease must be non-cancelable and meet one of the following:. Transfers ownership. Bargain purchase option. Lease term is . Natural Resources. , . and Intangible . Assets. 9. Learning Objectives. Explain the accounting for . plant asset . expenditures.. Apply depreciation methods . to plant . assets.. Explain how to account for . Assets. IAS 38. 2015. 1. Two Main Characteristics. :. Characteristics. Lack of physical existence.. They are not financial instruments.. Normally classified as long-term asset.. Common types of intangibles:.  . Wanncherng. . Wang. Professor of Accounting. Department of Business Administration. College of Management. National Sun . Yat-Sen. University. No. 70, . Lienhai. Rd., Kaohsiung 80424 Taiwan, R.O.C.. Chapter 8. Copyright © 2016 McGraw-Hill Education.  All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.. Wild, Shaw, and . Chiappetta. Financial & Managerial Accounting. , and . amortization of intangible . assets.. 2. Describe . the accounting for . various types . of intangible . assets.. 3. Explain . the accounting issues for recording goodwill.. LEARNING OBJECTIVES. 2015. Intangibles. 1. Two Main Characteristics. :. Characteristics. Lack of physical existence.. They are not financial instruments.. Normally classified as long-term asset.. Common types of intangibles:. Class . Discussion . ROI Analysis is a powerful tool in the hands of a CIO to:. Effectively communicate the . real. benefits of a proposed strategic I.T. project (how?). Resulting in increased funding and increased funding stabilization for large I.T. projects (why?). Plant Extract Market report provides the future growth trend of the market based on in-depth research by industry experts.The global and regional market share along with market drivers and restraints are covered in the report. View More @ https://www.valuemarketresearch.com/report/plant-extract-market Jane Gravelle. These views do not represent the views of the Congressional Research Service. EMTR vs. EATR. Both studies depart from the traditional effective marginal tax rate (EMTR) and use an “effective average tax rate” (EATR).. 130 April 2017RE /AssetsInitiativeWICI Global Network Response to the invitation to comment issuedby the International Integrated Reporting Council IIRC on the xIR00Framework ImplementationDear Intern those of the International Accounting Standards Board or IFRS FoundationCopyright 2019 IFRS Foundation All rights reservedIFRSFoundationWICI 2019 International Policy ConferenceIntangibles and the IA Almy. Interpretive Specialist. Rockport and Rasar State Park. History of Interpretation. What is Interpretation?. Interpretation is a social art that focuses on mutual teaching and learning. It is a lot more than just talking. . Frank Cruz. Horticulturist. Asexual Propagation. Does not involve the exchange of genetic material. Genetically identical to the parent. Asexual propagation includes:. - . Cuttings, layering, division, grafting, budding, & tissue culture.