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ook value of the copyright at the end of the second financial year. The depreciation provision is a mechanism used to allocate the cost of an asset as fairly as possible over its useful life (Walker, 2006). The straight-line method of calculating depreciation is used to determine the result. This is due to depreciation being charged each year throughout the life of the asset, making comparison easier.

参考书目：——Bibliography:

Clare B. et al. (2005) International financial reporting. Great Britain : Financial times professional LTD.

Day, J. W. (2008). THEME: INTANGIBLE ASSETS. Great Britain:

Financial Reporting Council.

Financial reporting standard (1998) 12 Provision, contingent liabilities and contindent assets. Available at:[Accessed: 2 February 2011].

Financial reporting standard. (1999). 15 Tangible, Fixed assets. Available at: [Accessed: 2 February 2011].

Financial reporting standard. (1994). 5 Reporting substance of transaction. Available at: [Accessed: 1 February 2011].

Shanker, S. (2010). Capital Expenditure Accounting Treatment. Available at: [Accessed: 1 February 2011].

Taylor, P. (2004) Book-keeping & accounting for the small business. Great Britain: Cromwell Press.

W. Steve Albrecht, J. D. (2008). Accounting: Concepts and Applications. USA: Thomson south-western.

Walker, J. (2006) Accounting in a nutshell. Burlington: Elsevier Ltd.

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