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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-04-21编辑:zhaotianyun点击率:10759
论文字数:1581论文编号:org201604181855305458语种:英语 English地区:美国价格:免费论文
摘要:摘要:本文主要讲述了合法的无形资产被要求需要具备一些特征,为了被称为法律的无形资产。年代公认会计准则、国际财务报告准则,以同样的方式被确定无形资产。
合法的无形资产报告
A report on legal intangibles
合法的无形资产被要求需要具备一些特征,为了被称为法律的无形资产。年代公认会计准则、国际财务报告准则,以同样的方式被确定无形资产。首先,无形资产被公认,当有一个未来的经济效益涉及资产时,当成本可以被可靠测量。法律无形资产在技术上被认为是财产,反对竞争的无形资产,可以在法庭上被辩护。法律无形资产包括商业秘密就像版权,专利,商标,特许经营许可证,和商标,而且善意。法律无形资产是可识别的,但是没有物理物质和非货币。
2.1.1识别和分离性
一个合法的无形资产必须被识别和分离。这意味着,它区别于善意,通过法律或合同的权利。它也必须是可分的,这意味着它可以成为分开的实体,拥有它,并且可以出售,转让,或单独授权,或与相关合同、资产或负债。
2.1.2有限或无限的使用寿命
无形资产是根据他们的预期使用寿命。通常,专利和版权之类的东西有一个可识别的生活时间,这些都是平摊在直线的基础上,根据他们的使用寿命时间,直到资产价值达到零。这些项目的生命时间的长度通常是基于,要么他们的法律,或经济生活,哪个更短。
但是,如果无形资产的未来现金流的好处不能预见,无形资产的使用寿命是无限期的。在善意的情况下,它必须至少每年评估损伤。如果损害是意识到,资产的持有成本大于其公允价值,这区别是计入损益表。
2.1.3 善意
There are some characteristics that legal intangibles are required to have, in order to be called legal intangibles. Both the U.S GAAP, and the IFRS, identify intangible assets in the same manner. Firstly, intangible assets are recognized when there is a future economic benefit involved from the asset, and when costs can reliably be measured. Legal intangibles are technically considered property, opposed to competitive intangibles, and can be defended in court. Legal intangibles include trade secrets like copyrights, patents, trade names, franchise licenses, and trademarks, but also goodwill. Legal intangibles are assets that are identifiable, but do not have a physical substance and are non-monetary.
2.1.1识别和分离性——2.1.1 Identification and separability
A legal intangible asset must be both identifiable and separable. This means that, it can be distinguished from goodwill, and it is created through legal or contractual rights. It also has to be separable, which means it can be separated from the entity that owns it, and can be sold, transferred, or licensed individually, or with a related contract, asset, or liability.
2.1.2有限或无限的使用寿命——2.1.2. Limited or indefinite useful life
Intangible assets are accounted according to their expected useful life. Often, items like patents and copyrights have an identifiable life time, and these are amortized on a straight line basis according to their useful life time, until the value of the asset reaches zero. The length of the life time for these items is usually based on, either their legal, or economic life, whichever is shorter.
If however, the future cash flow benefits from the intangible asset cannot be foreseeable, the life time of the intangible asset is indefinite. As in the case of goodwill, it has to be assessed at least annually for impairment. If impairment is realized, the carrying cost of the asset is more than its fair value, and this difference is accounted for as a loss in the income statement.
2.1.3 善意——2.1.3 Goodwill
Goodwill is created when, for example, a company is acquired, and the price is more than the fair value of net assets. On a side note, goodwill is never amortized.
2.2 美国公认会计准则——2.2 U.S. GAAP
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