PDF-A Guide to Tangible and Intangible Asset Disposals

D ISPOSAL H ANDBOOK in the Government of British Columbia August 2015 Shared Services BC Logistics and Business Services Office of the Chief Information Officer Intellectual Property Program 36 36. In some Asian cultures, members are positioned (a perspective) on a hierarchical scale based on age, social status, education, or similar variables. In those cultures, the exchange of business cards ( 5: Accounting for Intangible Assets and Goodwill. Financial . Accounting BFA201. Learning . Objectives. To demonstrate your understanding of:. AASB 138 – Intangible assets . R&D (Research & Development). Chapter 8. McGraw-Hill/Irwin. © 2009 The McGraw-Hill Companies, Inc.. Accelerated Depreciation. Depreciation. Repair. Expense. Expense. Early Years. High. Low. Later Years. Low. High. Accelerated depreciation . or just friends?. Asset Accounting and Asset Management. -. Are They An Item or Just Friends. Bob . Mahaney. , CPPS. Manager of Program Accounting and Finance. University of Texas - MD Anderson Cancer Center . Tangible: . something you can touch . (dog, paper, pencil, desk, etc.). Intangible: . something that cannot be touched; not a physical thing . (love, freedom, justice, etc.). Tangible vs. Intangible. Harmon. University of California, Santa Barbara. Westmont College. INTERMEDIATE ACCOUNTING: IFRS EDITION, 2/E. Chapter 12. PREVIEW OF CHAPTER. Intermediate Accounting. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. Intangible assets. Damania & Varaiya. 1. Intangible Assets Definition. An intangible asset is . An identifiable. Non monetary asset. Without physical substance. Damania & Varaiya. 2. Identifiability. (1)Meaning. : . Intangilbe. assets means . assets. , . without physical substance. , which are under control of entity held for . use,production. of goods, rendering of services and having future economic benefits.. 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:. At the end of this lesson, you should be able to:. Identify the current practice for accounting for intangible assets;. Apply the relevant accounting standard on intangible assets; . and. Appraise the principal issues in accounting for intangible assets.. . VIBHA . (5159). . . MEENAKSHI (5187). MANPREET(5191) . CLASS:- . B.COM 3. RD. YEAR(HONS.). SEMESTER:- . 6. SESSION:- . 2016-2017. INTRODUCTION. , 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. Definitions: . Heritage . is something worthy of preservation because of its national value. . Monuments are a part of the heritage..  . A Cultural . heritage . symbolize:. 1. A . collective knowledge; . Definitions: . Heritage . is something worthy of preservation because of its national value. . Monuments are a part of the heritage..  . A Cultural . heritage . symbolize:. 1. A . collective knowledge; .