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TOPIC 2: MFRS138 INTANGIBLE ASSETS - Coggle Diagram
TOPIC 2: MFRS138 INTANGIBLE ASSETS
DEFINITION OF IA
INITIAL RECOGNITION
MEET THE DEFINITION
RECOGNITION CRITERIA
SUBSEQUENT RECOGNITION
EXAMPLES OF IAs
RECOGNITION OF IAs
ACQUISITION AS PART OF BUSINESS COMBINATION
ACQUISITION BY WAY OF GOVERNMENT GRANT
INTERNALLY GENERATED IAs
RESEARCH AND DEVELOPMENT
RESEARCH PHASE
DEVELOPMENT PHASE
6 CRITERIA
NON RECOGNITION OF IAs
TYPES OF EXP. INVOLVING IAs
INTERNALLY GENERATED IAs
RESEARCH AND DEVELOPMENT
INITIAL MEASUREMENT
ACQUISITION BY WAY OF GOVERNMENT GRANT
INTERNALLY GENERATED IAs
ACQUISITION AS PART OF BUSINESS COMBINATION
SUBSEQUENT MEASUREMENT
SUB. COST
AMORTISATION
IMPAIRMENT
FV MEASUREMENT (REVALAUTION)
DERECOGNITION OF IAs
DISCLOSURE REQ.
ISSUES FOR IAs