Principles of Financial Accounting · 免费预览
无形资产的会计处理
无形资产按成本入账，在有限使用年限内摊销（如专利的二十年），在使用年限不确定时（如商标）不予摊销，并在有证据表明账面价值可能无法收回时进行减值测试。
1. Acquiring intangibles
Acquiring intangibles
2. Amortization of finite lives
Amortization of finite lives
3. Indefinite lives and impairment
Indefinite lives and impairment
4. Why the distinction persists
Why the distinction persists
5. Acquisition cost of intangibles
Which costs enter the capitalized value of a purchased patent?
6. Amortization pattern
How is a finite-lived intangible typically amortized?
7. Goodwill source
When does goodwill appear on a company's books?
8. Impairment reversal
An impaired intangible is later found to have recovered value. What does GAAP allow?
9. Annual patent amortization
A patent capitalized at 50,000 dollars has a 10-year useful life. Compute annual amortization in dollars, number only.
10. Goodwill life classification
Goodwill is classified as having which life, one word?