Note on Accounting for Intangible Assets Harvard Case Solution & Analysis

Intangible assets represent a bookkeeping challenge because of their lack of real substance. This note discusses the accounting treatment of intangible assets under International Financial Reporting Standards. The note examines future economic benefit, specifically, identifiability, control and the necessary features of intangible assets.

Also detailed are the sources of intangible assets through separate acquisition, internal creation and business mix. The beginning recognition and the onwards measurement of the intangibles are conversed, utilizing the price version and revaluation model.

PUBLICATION DATE: September 11, 2013 PRODUCT #: W13374-PDF-ENG

This is just an excerpt. This case is about FINANCE & ACCOUNTING

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