أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
IAS requires an entity to recognize an intangible asset whether acquired externally or internally generated if and only if it is probable that future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. However, IAS sets additional recognition criteria for internally generated intangible assets. It says that the probability of future economic benefits must be based on reasonable and supportable assumptions about conditions that will exist over the life of the asset. If recognition criteria is not met, IAS requires recognition of an expense. The standard also sets forth list of internally generated assets that are prohibited to be recognized as asset.
For business combination or consolidation on the other hand, the limitation of IAS do not apply. In effect, all resources of the acquired business is regarded as externally purchased and that the probability criteria of IAS is considered to be satisfied as the uncertainties in the future economic benefits have been reflected in the fair value of the assets acquired. Accounting for intangible assets (externally or internally generated) would then depend on the assessment as to the identifiability of the intangible assets. That is whether it qualifies for separate recognition or would form part of goodwill.
As per IAS internally generated internal assets can not be recorded as assets. But in consolidation every thing is treated as purchased ant it is recognized at fair value.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟