Compiled AASB Standard AASB 138 Intangible Assets This compiled Standard applies to annual reporting periods beginning on or after 1 July 2009. Early application is permitted. It incorporates relevant amendments made up to and including 25 June 2009. Prepared on 30 October 2009 by the staff of the Australian Accounting Standards Board. AASB 138-compiled 2 COPYRIGHT Obtaining Copies of Accounting Standards Compiled versions of Standards‚ original Standards and amending Standards (see Compilation
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ADVANCED FINANCIAL ACCOUNTING 260 INTANGIBLE ASSETS QUIZ QUESTIONS 1. List two assets which would not meet the ‘identifiable’ aspect of the definition of an intangible asset. (2 Marks) Goodwill Customer loyalty 2. Intangible assets acquired via a separate acquisition are always recognised. Why? (2 Marks) The price an entity pays to acquire an intangible asset will reflect expectations about future economic benefits of the will flow to the company. This meets the probability test to identify
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Introduction 2 Business description and main activities 3 Harvey Norman Resources 5 Tangible Resources 5 Profit from continuing and discontinued operations 6 Profit from property 6 Sales at franchises 7 Sales at company-owned stores 8 Intangible Resources 8 Computer software and licence property 8 Goodwill 9 Harvey Norman Invisible Balance Sheet 10 Internal Capital 11 External Capital 13 Individual Competence 14 Recommendations 15 Conclusion 17 Appendix 19 Appendix 1 19
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Accounting Treatment of Intangible Asset Draft Pace University ACC692 Summer I By Yigal Rechtman July 30‚ 2001 Introduction What is the problem? Accounting for intangibles has gained prominence in the past few decades due to changes in the way the business world operates. The technological revolution and in particular‚ the information age‚ has brought intangible resources to the fore of the business environment. Businesses ( even the most traditional production manufacturers ( are
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invention of the airplane‚ and Ebenezer Howards’ creation of the Garden City. In the 19th century‚ as a response to extremes of the capitalist order and an alternative to the industrial city‚ communitarian activity started to search new forms of community. Ebenezer Howard cropped up a new type of human settlement which is more rational for an industrial age‚ The Garden City. It was a new form of social and economic collaboration with a control and order. Howard aimed to reverse the congestion and spread
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Introduction Howard G. Hendricks‚ the author of Teaching to Change Lives‚ earned his B.A.‚ Wheaton College‚ 1946; Th.M.‚ Dallas Theological Seminary‚ 1950; D.D.‚ Wheaton College‚ 1967; graduate study‚ Dallas Theological Seminary‚ Wheaton College Graduate School‚ Biblical Seminary in New York and has been a professor at Dallas Theological Seminary for over fifty years. He has a passion for teaching and it show in this book. Dr. Hendricks presents us with seven laws or principles rules for teaching
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and Germany. He painted a colourful airbrushed portrait of musician Nick Cave in 1999 which is in the Collection of the National Portrait Gallery. Howard Arkley was born in Melbourne in 1951 and lived until 1999. He was most famous for his airbrushed paintings of houses and plain landscapes and turning them into lively photos. Howard Arkley and his own artwork provides a different view and perception of art using airbrush techniques to gather people’s attention and attraction to his artwork
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Howard Schultz was born in Brooklyn‚ New York‚ in 1953. With little money‚ both parents worked long hours to support the family. To escape being "poor" young Howard turned to sports and played football‚ baseball‚ and basketball. He went to Canarsie High School‚ from which he graduated in 1971. He did so well in high school that he was awarded an athletic scholarship to Northern Michigan University. When he left New York to go to college‚ Shultz’s father was a broken man. He had never gotten ahead
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Howard Cater made one of the most significant discoveries about Ancient Society‚ the Egyptian tomb of King Tutankhamen. The contents in the tomb such as the inner most gold coffin‚ the alabaster canopic chest‚ the painted wooden chest‚ and the gold throne had revealed about the burial customs‚ religions and beliefs‚ and how advanced they were at the time of Tutankhamun’s death. The tomb of King Tutankhamun was discovered by Howard Cater in 1922. It was the summer in 1922‚ Lord Carnarvon was disappointed
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ukessays.com/essays/management/how-howard-schultz-inspires-the-employees-as-well-as-customers-management-essay.php ******http://prezi.com/lpdp_ufikivh/leadership-style-of-howard-schultz/ Leadership Strategies: Leadership style Howard Schultz Background: (The Biography Channel website.) Born in Brooklyn‚ New York on July 19‚ 1953. Studied and graduated in Northern Michigan University Founder and current CEO of modern Starbucks Leadership Strategy of Howard Schultz: Leadership style: Transformational
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