أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Internally generated goodwill should not be capitalized
Internally generated intangible assets should only be capitalized where they have a readily ascertainable market value.
Purchased goodwill and intangible assets should be amortised over their useful economic life. There is a rebuttable presumption that this will not exceed 20 years but in some instances the useful economic life may be viewed as longer than 20 years or indeed indefinite (therefore no amortisation).
Purchased goodwill and intangibles should be subject to impairment reviews:
If useful economic life is less than 20 years impairment review at end of first financial year after purchase
If useful economic life is greater than 20 years impairment review every year.
Negative goodwill should be recognized and shown on the balance sheet directly below the goodwill heading.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟