一個(gè)人最大的破產(chǎn)是絕望，最大的資產(chǎn)是希望。ACCA考試時(shí)間越來越近，東奧小編為大家準(zhǔn)備了FR考試科目知識(shí)點(diǎn)，一起來看一下吧。

【內(nèi)容導(dǎo)航】

Measurement of intangible asset-無形資產(chǎn)的計(jì)量

【知識(shí)點(diǎn)】

Measurement of intangible asset-無形資產(chǎn)的計(jì)量

Measurement of intangible asset-無形資產(chǎn)的計(jì)量

An intangible asset should be measured at :

Revalued amount – Accumulated amortization – Accumulated impairment loss

Conditions:

The fair value must be able to be measured reliably with reference to an active market in that type of asset. Otherwise, the asset should be carried at its cost less any accumulated amortisation and impairment losses.

The entire class of intangible assets of that type must be revalued at the same time (to prevent selective revaluations)

Revaluations should be made with such regularity that the carrying amount does not differ from that which would be determined using fair value at the end of the reporting period

An entity should assess the useful life of an intangible asset, which may be finite or indefinite

An intangible asset has an indefinite useful life when there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity

An intangible asset with a finite useful life should be amortised over its expected useful life.

The residual value of an intangible asset with a finite useful life is assumed to be zero unless a third party is committed to buying the intangible asset at the end of its useful life or unless there is an active market for that type of asset (so that its expected residual value can be measured) and it is probable that there will be a market for the asset at the end of its useful life.

The amortisation period and the amortisation method used for an intangible asset with a finite useful life should be reviewed at each financial year-end

An intangible asset with an indefinite useful life should not be amortised. (IAS 36 requires that such an asset is tested for impairment at least annually.)

The useful life of an intangible asset that is not being amortised should be reviewed each year to determine whether it is still appropriate to assess its useful life as indefinite

Reassessing the useful life of an intangible asset as finite rather than indefinite is an indicator that the asset may be impaired and therefore it should be tested for impairment

活魚會(huì)逆流而上，死魚才會(huì)隨波逐流。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)。

注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第22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)