论文代写：无形资产核算
论文代写：无形资产核算
在这种特殊情况下，图片有限公司已显示在其财务状况750万美元的营销成本为非流动资产。因此，投资者对会计处理不满意。根据投资者的观点，营销成本应该被认为是收益性的.。相反，该组织已将此成本视为资本性质.。如公司发生任何开支，并披露资本开支，则须全面说明该资本开支.。在这种特殊情况下，PIC有限公司已产生750万美元的营销成本，并表现出相同的非流动资产。在这种特殊情况下，应在公司财务状况表中全面披露.。这些披露如下：—
•使用资产的全寿命和摊销率使用
摊销方法用途
•账面总金额，累计摊销在年初和结束期间
进一步披露必须在下列条件下给出—
•如果摊销期超过十年，则应披露为什么使用全部资产期限增加的原因，按照标准，摊销期限不应超过10年。
•本期内确认为资本支出的特定研究开发费用。
•特殊费用为无形的未来经济效益做了。
账面上的无形资产
期内无形资产账面价值变动情况
如果公司在他们的财务状况声明中披露了这些东西，那么它将向投资者或局外人解释为什么该资产的成本被认为是资本性质的.。也就是说，每一家公司都要在财务状况表中披露无形资产的支出明细.。在上述情况下公司应该按照上面提到的要点和对营销成本已被证明为非为营销费用资本化性流动资产充分披露（Barth，Kasznik和麦克尼科尔斯，2001）。然而，该支出已被确认为无形资产，该组织预计一定的未来可衡量的经济利益流向组织。
论文代写：无形资产核算
In this particular case Pics ltd has shown in their financial position $7.5 million of marketing cost as non-current assets. As a consequence the investors are not satisfied with the accounting treatment. According to the investors the marketing cost should be considered to be of revenue nature. Instead the organization has shown this cost as of capital nature. If the company incurs any expenditure and discloses a capital expenditure than full description should be given about that capital expenditure. In this particular case Pic limited has incurred $ 7.5 million for the marketing cost and has shown the same as non- current assets. In this particular case full disclosure should have been made in the statement of financial position of the company. These disclosers are as follows:-
- Use full life of asset and amortization rate used
- The amortization method uses
- The gross carrying amount, accumulated amortization at the beginning and end of the period
Further disclosure has to be given in following conditions-
- If amortization period is more than ten years then reason should be disclosed that why the use full period of assets has increased; as per the standard, the amortization period should not be more than 10 years.
- The particular research and development expenses recognized as capital expenses during the period.
- The particular expense has done for the future economic benefit of intangibility.
- Carrying amount of intangible assets
- Any changes in the carrying amount of intangible assets during the period
If the company discloses these things in their statement of financial position then it will be clarified to investors or outsiders why the cost of the asset has been considered to be of capital nature. In other words, it is compulsory for every company to disclose the details of expenditure of intangible assets in statement of financial position. In the above case company should follow the above mentioned points and give full disclosure about the marketing cost which has been shown as a non- current asset for appropriateness of capitalization of marketing cost (Barth, Kasznik and McNichols, 2001). However, the expenditure has been recognized as an intangible asset as the organization expects certain future measurable economic benefits to flow to the organization.
