PDF-Intangible Assets

Hong Kong Accountin g Standard 38 HKAS 38 Revised March 2010 June 2014 Effective for annual periods beginning on or after 1 January 2005 HKAS 38. New Supreme Court Guidance on Inverse Condemnation. Introduction. Inverse condemnation generally and overview of presentation.. The Oregon Supreme Court’s recent decisions in . Dunn . v. City of Milwaukie. 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. Presented at the 3. rd. World KLEMS Conference at Tokyo on May 19. th. Tsutomu . Miyagawa. (. Gakushuin. University and RIETI). Konomi. . Tonogi. (Kanagawa University). Shoichi. . Hisa. (Kanagawa University). Staunton Chess Set - Intangible Cultural Heritage of Humanity Fernando Ravento s 1 Intangible Cultural Heritage of Humanity Fernando Ravento s fernandoraventos@gmail.com Culture is the social use of Intangible assets. Damania & Varaiya. 1. Intangible Assets Definition. An intangible asset is . An identifiable. Non monetary asset. Without physical substance. Damania & Varaiya. 2. Identifiability. Taking seriously the . 2003 . Convention for the . Safeguarding of the . Intangible . Cultural . Heritage. Frank Proschan. Smithsonian Institution. 27 January 2015. The 2003 Convention changes the rules of the game for living heritage:. 51. Accounting . and Financial Reporting for Intangible Assets. Helen Y. Painter CPA, Partner. Purvis Gray & Company LLP. Ocala, Florida. Effective Date. For periods beginning after June 15, 2009. 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.. , 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; . Key . concepts. IMP . 5.3. Word cloud . of. the Convention. In this presentation.... More about . the Convention. Terms to be discussed:. Intangible Heritage; elements. Communities, groups, individuals. ACTIVOS INTANGIBLES . ACTIVOS INTANGIBLES. OBJETIVO:. ESTA NORMA TIENE COMO OBJETIVO ESTABLECER LAS NORMAS DE VALUACIÓN, PRESENTACIÓN Y REVELACIÓN PARA EL RECONOCIMIENTO INICIAL Y POSTERIOR DE LOS ACTIVOS INTANGIBLES. .