Recognition of Intangible assets（識(shí)別無(wú)形資產(chǎn)）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
時(shí)間飛快，轉(zhuǎn)眼間進(jìn)入2020年下半年，備考ACCA考試，一定要熟練掌握各科目知識(shí)點(diǎn)，為此東奧小編為大家整理了ACCA考試FR科目知識(shí)點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Recognition of Intangible assets識(shí)別無(wú)形資產(chǎn)
【知識(shí)點(diǎn)】
Recognition of Intangible assets識(shí)別無(wú)形資產(chǎn)
Recognition of Intangible assets
The recognition of Intangible assets depends on three criteria:
Controlled by the entity as a result of past events (i.e. technical knowledge, know-how or employee skills)
Something from which the entity expects future economic benefits to flow
Cost of the asset can be measured reliably (i.e. cost of the licence or franchise)
心態(tài)決定成敗，ACCA考試難度比較大，我們一定要及時(shí)調(diào)整好心態(tài)，從容應(yīng)對(duì)考試，爭(zhēng)取順利通關(guān)。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第21講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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