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 . blev. @. stern.nyu.edu. June . 2015. The wonderful world of intangibles. Things to Come. 2. The “intangibles revolution”. Unique issues confronting managers and investors. Why are intangibles different?. Understand . the importance of intangible assets and goodwill from a business perspective.. Define and describe the characteristics of intangible assets.. Identify and apply the recognition and measurement requirements for purchased intangible assets.. th. Conference. on Intangibles. Baruch Lev. New York University. b. lev@stern.nyu.edu. September 2014. Characteristics of Conference Research . (. 72 studies). Many studies on intellectual capital (intangibles) reporting by companies.. th. Conference. on Intangibles. Baruch Lev. New York University. b. lev@stern.nyu.edu. September 2014. Characteristics of Conference Research . (. 72 studies). Many studies on intellectual capital (intangibles) reporting by companies.. 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. June . 2015. The wonderful world of intangibles. Things to Come. 2. The “intangibles revolution”. Unique issues confronting managers and investors. Why are intangibles different?. Solutions: four case studies. , 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?). Golden Jubilee Year National Conference of Practicing Company Secretaries. 18th May 2018. www.ConsultIFRS.Com . 1. Emerging areas in CS practice . Exploring key facets of Valuation with . special emphasis on valuation of .