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A web site arising from development shall be recognised as an intangible asset if, and only if, in addition to complying with the general requirements described in IAS 38.21 for recognition and …
A web site arising from development shall be recognised as an intangible asset if, and only if, in addition to complying with the general requirements described in IAS 38.21 for recognition and …
Understand SIC-32 on intangible assets, detailing how to account for website costs and classify them appropriately in financial reporting and asset management.
SIC Interpretation 32 Intangible Assets—Web Site Costs (SIC-32) is set out in paragraphs 7–10. SIC-32 is accompanied by a Basis for Conclusions and an example illustrating the application of the …
It identifies various stages in the development of the web site, and sets out whether costs incurred by the entity during the various development stages and the operation of the web site can be …
Mar 11, 2008 · When a web site exists and the expenditure to develop it meets the criteria for recognition as an intangible asset, was previously recognised as an asset and initially measured …
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International …
Intangible Assets—Web Site Costs In March 2002 the International Accounting Standards Board issued SIC-32 Intangible Assets—Web Site Costs, which had originally been developed by the …
About SIC-32 clarifies that a website developed by an entity using internal expenditure, whether for internal or external access, is an internally generated intangible asset as defined in IAS 38. Such …
Whether the web site is an internally generated intangible asset that is subject to the requirements of IAS 38 Intangible Assets The appropriate accounting treatment of such expenditure. SIC-32 …
SIC 32 concludes that an entity’s own web site that arises from development and is for internal or external access is an internally generated intangible asset that is subject to the requirements of …
SIC 32 concludes that a WEBSITE developed by an entity using internal expenditure, whether for internal or external access, is an internally generated intangible asset as per IAS 38.
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