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Articles tagged with: INTANGIBLE ASSETS

IAS 38 »

[14 Feb 2010 | 4 Comments | 2,302 views]
IAS 38

A company have a computer software (internally generated) which results in buying the programmes to users
The main customer of this programmes has bankrupt
so the software will not be sold ,Is Impairment should be ?
and also  a few programmes may be sold
So what’s the right Treatment For this according to IFRS?

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IAS 38 »

[21 Apr 2009 | 5 Comments | 2,839 views]

Dear Group member
Please advice, the rent which is paid for the advertiment, like display of bill boards etc., can we take it into intangible assets.
Is advertisment cost of our product an intangible assets
Best Regards
Suraj

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IAS 38 »

[23 Feb 2009 | 3 Comments | 3,927 views]

Dear expert
After my joining i obseved that substetial amount remin unadjusted as unallocated revenue expenditure. how could i adjust the unallocated expenses with my accounts . if there is any relation with IAS 38 intangible assets. please give the suggetion with example and related IFRS
Thanks

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IAS 16, IAS 38, IFRS, TAX »

[14 Dec 2008 | No Comment | 1,005 views]
Date of comercial production

Dear all,
can anyone please guide me if there are any guidelines as to establish
date of commercial production in a manufacturing concern in IFRS.
thanks and regards
deepak

Hi Deepak,
I assume you are inferring to either intangible assets.
There is n…

IAS 38 »

[14 Dec 2008 | No Comment | 1,373 views]

Please let me know about cost of create new web sit
will it be general expenses or intangible assets 
So, which treatment prefered to be confirmed to international accounting standard
 
thank you
 
Mahmoud Gbr
Auditor

General expense: if there is no link to future cash inflow through this
 
Intangible asset: if satisfy the conditions of IAS 38 ..cash inflow, technical feasibility, intention, available market etc.
 
Thank you,
Regards,
Debdulal

Do you expect with relative certainty that the development of the new web will bring new cashflows to the company?

 
If yes-then it should be recognised as an asset
If not-it is an expense and should be …

IFRS »

[28 Aug 2008 | No Comment | 2,042 views]

On the date of transition, a company could choose, as it´s deemed cost, historical cost if the previous gaap is not significantly different than IFRS or fair value for PPE, Intangibles and Investment property. I am not sure if I have it clear but under IAS 16, one can choose the deemed cost on a per-item basis on the date of transition.
Is the option at date of transition to use FV or historical cost on a per-item basis available for IAS 40 Investment Properties and IAS 38 Intangibles?
For measurement after recognition, all …

IFRS »

[28 Aug 2008 | No Comment | 2,131 views]

Hello All
 
I am working on PPA Valuations for IFRS 3.
I have following two queries:
 

I want to understand the treatment of Deferred Taxes i.e. how are they calculated and accounted for, and whether deferred tax liability needs to be reduced from Purchase Price while calculating Goodwill.
How is tax amortization benefit calculated in valuation of intangible assets? If my intangible asset has a remaining life of say just 4 years, what should be my amortization period?

 
Kindly advise.
 
Thanks and Regards,
 
Tejal.
 

Deffered Tax is to be considered in PPA excercise

Shabi

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IFRS »

[28 Aug 2008 | No Comment | 6,399 views]

Hello,
Does anyone know where the best place to find
information on capitalizing internal software
development under IFRS?  Any links?  Which IAS/IFRS
standard is this covered under?
Thanks in advance for the help!

You raise an interest topic David,  I would like to see the view of others

In the meantime page 56 of the differences between IFRS and US GAAP might help you as in the latter some software deveopment costs can be capitalised which would imply that under IFRS they are not but let us see what the others say

I am sending this to you …

IFRS »

[27 Aug 2008 | No Comment | 1,575 views]

Hi…
 
Anyone can help me about intangible assets?
 
Documents, e-books, …
 
thank’s and enjoy the weekend!
 
Daniel

You need to be a little more specific on your question. 
-Sonny

Hi Daniela,
 
www.answer.com and www.wykipedia would give you details and examples.
 
e.i. bons, shares,

 
U CAN VISIT www.intangiblebusiness.com

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