Page 6 - PowerPoint Presentation
P. 6

INTANGIBLE ASSETS



            Outcomes








            • Measure intangible assets after the initial recognition

                by applying either the cost model or the revaluation


                model.


            • Amortise intangible assets taking the residual value and

                economic benefits into account.



            • Recognise and account for impairment losses to

                intangible assets.


            • Calculate and account for profits and losses with the

                retirement or disposal of intangible assets.


            • Disclose intangible assets in the financial statements.








                                                                                                                                         6
   1   2   3   4   5   6   7   8   9   10   11