PPT-Intangible

Assets IAS 38 2015 1 Two Main Characteristics Characteristics Lack of physical existence They are not financial instruments Normally classified as longterm asset Common types of intangibles. 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). 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. What are intangible assets? Intangible assets are assets that do not have a physical or financial embodiment. Termed ‘intellectual assets’ in previous OECDwork, intangible assets have also 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. 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.  . 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.. Lecture 5. Intangible . Assets. (R &D, Goodwill, Patent, Brands) . Dr Aziz . Jaafar. Coverage. Intangible assets. Research and Development. Goodwill . Internally Generated. Purchased Goodwill (Goodwill on Consolidation). 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?). 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. . ultures, Ethiopia is very happy to host . the . 11th . session of the Intergovernmental Committee for . the Safeguarding . of the Intangible . Cultural Heritage. 2013: . Inscription of the Commemoration feast of the finding of the True Holy Cross of Christ in the Representative List of the Intangible Cultural Heritage of Humanity .