Wiley interpretation and application of IFRS standards - Alibhai, Salim (Hoboken, NJ : Wiley, 2019)
When do we suspend capitalisation? -- When do we cease capitalising borrowing costs? -- Costs in excess of recoverable amounts -- Disclosure requirements -- US GAAP Comparison -- 11 INTANGIBLE ASSETS -- Introduction -- Scope -- Definitions of Terms -- Recognition and Measurement -- Background -- Nature of Intangible Assets -- Recognition Criteria -- Identifiability -- Control -- Future economic benefits -- Measurement of the Cost of Intangibles -- Intangibles acquired through an exchange of assets -- Intangibles acquired at little or no cost by means of government grants -- Internally Generated Intangibles other than Goodwill -- Recognition of internally generated computer software costs -- Costs Not Satisfying the IAS 38 Recognition Criteria -- Subsequently Incurred Costs -- Measurement Subsequent to Initial Recognition -- Cost model -- Revaluation model -- Development costs as a special case -- Amortisation Period -- Customer lists -- Patents -- Copyrights -- Renewable licence rights -- Residual Value -- Periodic review of useful life assumptions and amortisation methods employed -- Impairment Losses -- Derecognition of Intangible Assets -- Website Development and Operating Costs -- Disclosures -- Example of Financial Statement Disclosure -- US GAAP Comparison -- 12 INVESTMENT PROPERTY -- Introduction -- Definitions of Terms -- Identification -- Apportioning property between investment property and owner-occupied property -- Property leased to a subsidiary or a parent company -- Interrelationship between IFRS 3 and IAS 40 -- Recognition and Measurement -- Recognition -- Subsequent expenditures -- Fair value vs. cost model -- Fair value model -- Inability to measure fair value reliably -- Cost model -- Transfers to or from investment property -- Disposal and retirement of investment property -- Presentation and Disclosure -- Presentation.
Includes index.
Description based on print version record.
Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
Keywords: International financial reporting standards; Financial statements -- Standards; elektronické knihy; electronic books