Tài liệu Accounting Standard (AS): Intangible Assets pdf

... information on impaired intangible assets under Accounting Standard on Impairment of Assets 8 in addition to the information required by paragraph 90(d)(iii) and (iv). 8 Accounting Standard (AS) ... an d end of the period showing: 7 Accounting Standard (AS) 28, ‘Impairment of Assets , specifies the requirements relating to impairment of assets. Intangible A...

Ngày tải lên: 18/02/2014, 01:20

... goodwill and other intangible assets; (v) live stock. This standard also does not apply to land unless it has a limited useful life fo r the enterprise. 2. Different accounting policies ... principles. This Accounting Standard should b e read in the context of the General Instructions contained in part A o f the Annexure to the Notification.) Introductio n 1. This Standard...

Ngày tải lên: 17/02/2014, 09:20

Ngày tải lên: 24/01/2014, 03:20

... states that costs should be allocated to the accounting period in which the revenue they help generate is recorded? a. Matching b. Consistency c. Accounting entity 2 d. Going concern 13. On a ... HANOI UNIVERSITY FACULTY OF MANAGEMENT AND TOURISM Accounting principles Mid-semester test BA-K06 - Tutorial 1&2 Student ID Number: Student’s ... memorandum 15. Which of the following acc...

Ngày tải lên: 24/01/2014, 21:20

... min- eral assets may be a small fraction of the nation’s total assets, subsoil assets account for a large pro- portion of the assets of certain regions of the country. Current treatment of subsoil assets ... explicitly identify mineral assets, along with the changes in these assets over assets, along with the changes in these assets over time. This chapter analyzes gen- eral is...

Ngày tải lên: 17/02/2014, 09:20

... International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for ... the International Accounting Standards Board in 2008) to the recognition of deferred tax assets acquired in business combinations. 94 Therefore, entities shall not adjust the accou...

Ngày tải lên: 17/02/2014, 10:20

... 1 International Standard Banking Practice for the Examination of Documents under Documentary Credits subject to ... their meaning should be made apparent. If not, they have the following meaning under international standard banking practice: a) “shipping documents” – all documents (not only transport documents), ... or signed by, or on behalf of, the named person...

Ngày tải lên: 09/12/2013, 22:15

... such measurements are meaningless without the context of applications and cabling standards. The Category 6 standard sets minimum requirements up to 250 MHz for cables, connecting hardware, ... ANSI/TIA/EIA-568-B.2. TIA Standard Category 6 Frequently Asked Questions Quang Dung Technology Distribution Company Page 3 of 9 5.1.3 Bundled and hybrid cable, ANSI/TIA-568-B.2-1 Cate...

Ngày tải lên: 10/12/2013, 02:15

... Safety Wideband Data Standards Project - Digital Radio Technical Standards $89.00 TSB-902.A 53 Digital Radio Technical Standards - Public Safety Wideband Data Standards Project - Wideband ... Upper Layer (Layer 3) Standard for cdma2000 Standard for cdma2000 Spread Spectrum Systems - Addendum 2 $414.00 TIA/EIA/IS-2000.5-A 8 Upper Layer (Layer 3) Signaling Standard for c...

Ngày tải lên: 10/12/2013, 02:15