IFRS LIST.com » IAS 38 http://www.ifrslist.com The Community about IAS/IFRS, International Accounting Sat, 04 Feb 2012 07:46:24 +0000 en hourly 1 http://wordpress.org/?v=3.0.1 Question about goodwill http://www.ifrslist.com/2010/09/09/question-about-goodwill/ http://www.ifrslist.com/2010/09/09/question-about-goodwill/#comments Thu, 09 Sep 2010 20:45:55 +0000 Mila http://www.ifrslist.com/2010/09/question-about-goodwill/
  • Question about Goodwill
  • Goodwill & Minority calculation
  • Is offsetting of positive goodwill against negative goodwill allowed in consolidation?
    • ]]>     http://www.ifrslist.com/2010/09/09/question-about-goodwill/feed/ 8     Capitalization of internally developed software http://www.ifrslist.com/2010/08/12/capitalization-of-internally-developed-software/ http://www.ifrslist.com/2010/08/12/capitalization-of-internally-developed-software/#comments Thu, 12 Aug 2010 11:17:45 +0000 rmandic http://www.ifrslist.com/?p=2139
  • Software Capitalization / Expensed out
  • Software capitalization
  • IAS 38
    • ]]>     http://www.ifrslist.com/2010/08/12/capitalization-of-internally-developed-software/feed/ 11     Capitalization of ISO costs http://www.ifrslist.com/2010/04/06/capitalization-of-iso-costs/ http://www.ifrslist.com/2010/04/06/capitalization-of-iso-costs/#comments Tue, 06 Apr 2010 14:50:52 +0000 wb http://www.ifrslist.com/?p=1882
  • Initial Costs capitalization
  • Software Capitalization / Expensed out
  • Borrowing costs capitalization and consolidation?!
    • ]]>     http://www.ifrslist.com/2010/04/06/capitalization-of-iso-costs/feed/ 2     IAS 38 http://www.ifrslist.com/2010/02/14/ias-38/ http://www.ifrslist.com/2010/02/14/ias-38/#comments Sun, 14 Feb 2010 19:34:45 +0000 YeHia http://www.ifrslist.com/?p=1747
  • Capitalization of internally developed software
  • Treatment of Windows Operating System License
  • Software Capitalization / Expensed out
    • ]]>     http://www.ifrslist.com/2010/02/14/ias-38/feed/ 4     Treatment of Windows Operating System License http://www.ifrslist.com/2009/12/05/treatment-of-windows-operating-system-license/ http://www.ifrslist.com/2009/12/05/treatment-of-windows-operating-system-license/#comments Sat, 05 Dec 2009 16:25:50 +0000 ehsen http://www.ifrslist.com/?p=1529
  • Software Capitalization / Expensed out
  • IAS 38
  • Microsoft licence ….
    • ]]>     http://www.ifrslist.com/2009/12/05/treatment-of-windows-operating-system-license/feed/ 3     Software Capitalization / Expensed out http://www.ifrslist.com/2009/11/11/software-capitalization-expensed-out/ http://www.ifrslist.com/2009/11/11/software-capitalization-expensed-out/#comments Wed, 11 Nov 2009 08:25:12 +0000 admin http://www.ifrslist.com/?p=1492
  • Capitalization of internally developed software
  • Software capitalization
  • Revenue recognition and provision
    • ]]>     http://www.ifrslist.com/2009/11/11/software-capitalization-expensed-out/feed/ 3     Intangible Assets – IAS 38 http://www.ifrslist.com/2009/04/21/intangible-assets-ias-38/ http://www.ifrslist.com/2009/04/21/intangible-assets-ias-38/#comments Tue, 21 Apr 2009 08:23:49 +0000 admin http://www.ifrslist.com/?p=1263
  • IAS 39 & IFRS 7
  • Income Statement
  • Fixed assets evaluation ( if not official)
    • ]]>     http://www.ifrslist.com/2009/04/21/intangible-assets-ias-38/feed/ 5     Capitalization expenses IFRS http://www.ifrslist.com/2009/04/09/capitalization-expenses-ifrs/ http://www.ifrslist.com/2009/04/09/capitalization-expenses-ifrs/#comments Thu, 09 Apr 2009 00:21:29 +0000 athorpe http://www.ifrslist.com/?p=1253
  • Software Capitalization / Expensed out
  • Capitalization of repairment expenses
  • Capitalization of ISO costs
    • ]]>     http://www.ifrslist.com/2009/04/09/capitalization-expenses-ifrs/feed/ 1     System upgrade http://www.ifrslist.com/2009/02/27/system-upgrade/ http://www.ifrslist.com/2009/02/27/system-upgrade/#comments Fri, 27 Feb 2009 21:38:28 +0000 admin http://www.ifrslist.com/?p=1190 http://www.ifrslist.com/2009/02/27/system-upgrade/feed/ 7 Unallocated revenue expenses http://www.ifrslist.com/2009/02/23/unallocated-revenue-expenses/ http://www.ifrslist.com/2009/02/23/unallocated-revenue-expenses/#comments Mon, 23 Feb 2009 07:53:13 +0000 admin http://www.ifrslist.com/?p=1180
  • Unallocated revenues expenses
  • Preliminery expenses
  • Date of comercial production
    • ]]>     http://www.ifrslist.com/2009/02/23/unallocated-revenue-expenses/feed/ 3     Capex Financing http://www.ifrslist.com/2009/02/14/capex-financing/ http://www.ifrslist.com/2009/02/14/capex-financing/#comments Sat, 14 Feb 2009 08:56:56 +0000 admin http://www.ifrslist.com/?p=1151
  • Fixed Asset Capilization
  • IAS 16 PPE
  • Change in life of computer software IAS 16, IAS 8
    • ]]>     http://www.ifrslist.com/2009/02/14/capex-financing/feed/ 1     Microsoft licence …. http://www.ifrslist.com/2008/12/15/microsoft-licence/ http://www.ifrslist.com/2008/12/15/microsoft-licence/#comments Sun, 14 Dec 2008 22:18:00 +0000 ifrslist http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-microsoft-licence/
  • Software capitalization
  • IAS 23 Borrowing costs – Forex diffrences
  • Cutt off period
    • ]]>     http://www.ifrslist.com/2008/12/15/microsoft-licence/feed/ 0     Date of comercial production http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-date-of-comercial-production/ http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-date-of-comercial-production/#comments Sun, 14 Dec 2008 23:41:00 +0000 admin http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-date-of-comercial-production/
  • IAS 16/40 on date of transition
  • Interest Capitalization
  • Software capitalization
    • ]]>     http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-date-of-comercial-production/feed/ 0     Just one question http://www.ifrslist.com/2008/12/14/just-one-qustion/ http://www.ifrslist.com/2008/12/14/just-one-qustion/#comments Sun, 14 Dec 2008 18:42:00 +0000 admin http://www.ifrsforsme.com/share/2008/12/fwd-re-ifrs-list-just-one-qustion/
  • Software capitalization
  • Cutt off period
  • Microsoft licence ….
    • ]]>     http://www.ifrslist.com/2008/12/14/just-one-qustion/feed/ 0