Chapter 11 Intangibles Intangibles Contents Contents • 1. Introduction to intangibles • 2. Identifiable intangible assets • 3. Measurement of intangible assets subsequently to initial recognition • 4. Disposal/ retirement of intangible assets 2 Contents Contents • 5. Unidentifiable intangible assets － goodwill • 6. Disclosure of intangible assets • 7. Other non-current assets 3 1. 1. Introduction Introduction to to intangibles intangibles • Intangible assets‚ which generally result form legal
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Q1 1. an intangible asset should be amortised and written off on a systematic basis over the asset’s economic life 2. internally generated goodwill may be carried in the statement of financial position if the value can be determined with reasonable certainty 3. internally generated brands can never be recognised as intangible assets Which of the following is consistent with IAS 38 Intangible assets? A 1 and 2 only B 1 and 3 only C 2 only D 3 only Q2 During 20x7‚ Research
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Assets 2 (Intangible Assets) Based on Week 4 Due Week 5 (due 25th March) NOTE: Provide references for your answers and quote where you have written something that is word-for-word from a source Textbook Questions (15 marks): Challenging Question 29 (5 marks) Inglis Ltd has a number of taxi licences that are shown in the financial statements at cost. Can these licences be revalued to fair value and‚ if so‚ do they also need to be subject to periodic amortisation? Yes‚ if these taxi licenses
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However‚ this is indefinite‚ regardless of how well you train or empower your staff members. Humans are unpredictable and ultimately do not always perform how you’d like them to. This is what makes service intangible. With that in consideration‚ unique skills will be required to make intangible service possible to manage. Communication is crucial in creating a good experience for the customer. The way you present yourself to a consumer is often what will make or break your desired impression. Therefore
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are intangible‚ in separable‚ variable‚ and perishable. (Marketing. Grewal and Levy pg. 230). Imagine going to a restaurant‚ you order a steak and request it to be good medium rare. You have thought about the steak since you ordered. You are excited to taste it. The server brings you the delicious steak; you cut into it to find that the steak is well done. At this point‚ you are so disappointed that you send it back for a new one. With services you can’t send them back. They are intangible‚ which
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To own something means to have an object in your personal possession. This isn’t limited to the tangible‚ meaning you can physically touch it‚ but expands to the intangible‚ which you are unable to hold. Having ownership over an object‚ whether it be tangible or intangible‚ develops one’s sense of identity because it has the potential to turn them into a person who is beneficial or detrimental to society after receiving that object. Unlike Plato and Aristotle‚ I believe ownership would not just
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ENGL 111 04F2011 Professor Susan Orenstein 17 June 2011 An Intangible Weight to Carry In an excerpt from Tim O’Brien’s The Things They Carried‚ O’Brien acquaints us with a story of a group of soldiers in the Vietnam War enduring extreme physical and mental circumstances. He goes to vast lengths to describe the tangible difficulties these men must face while linking us to the mental anguish. This story is a beautiful account of love and
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The Importance of Intangible Assets Evaluation of Transitional Issues from a Canadian Standpoint Contents Topic Page 1. Executive Summary 3 2. Report I. The Trade-off Between Relevance and Reliability 4 II. "Nothings" are Something to Consider 5 III. Current Practice in Canada 5 IV. The Challenge of Valuation 6 V. Analysis of Potential Improvements to Canadian Standards 7 Issue One - Valuation  Valuation and
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story‚ “The Things They Carried” the author describes the many tangible and intangible things the Lieutenant and soldiers carried in war. As a highschooler‚ I too‚ carry tangible and intangible things with me. Just like the characters in the story‚ these things weigh me down‚ either physically or mentally‚ distracting me from the pressures from school‚ but I learn to deal with them and keep moving forward. Some of the tangible things I carry in my backpack on a daily basis are my notebooks
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Contents INTRODUCTION 2 DRIVING THE TUI 2 EARLY WORK 2 FAVORABLE FACTORS 3 INSIDE THE TUI 3 THE TECHNOLOGY 4 GETTING PHYSICAL 4 BENEFITS 4 FUTURE 5 Reference 5 TANGIBLE USER INTERFACE INTRODUCTION Researcher are always looking for new and better ways for users to interact with computing and communications technology‚ to make the process easier‚ as well as more satisfying‚ engaging‚ and effective. Because of this‚ interfaces—including punch card and paper tape readers‚
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