Finance Accounting Auditing Blog
Showing posts with label Amortization. Show all posts
Showing posts with label Amortization. Show all posts
Wednesday, July 9, 2014

Determine the USEFUL LIVES of Intangible Assets

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IAS 38 regarding Intangible Assets defines USEFUL LIFE as : the period over which an asset is expected to be available for use by an enti...
Thursday, August 5, 2010

Computer Software Cost, Capitalized or Expensed ?

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Based on IAS 38 Intangible Assets , paragraph 4 which explains that some intangible assets may be contained in or on a physical substance su...
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Wednesday, July 28, 2010

Guidance on Amortization of Intangible Assets

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The accounting for an intangible asset is based on its useful life. An intangible asset with a finite useful life is amortised, and an intan...
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