This post discusses the best way to account for noncurrent assets, both tangible and intangible. From the first recording to the sale of an asset, the note covers all the primary issues affecting noncurrent assets like impairments, depreciation and repairs.
The section on intangible noncurrent assets pays particular attention to goodwill, development and research costs and brands. Differences in accounting treatment between IFRS and U.S. GAAP are identified throughout this post.
PUBLICATION DATE: May 02, 2016 PRODUCT #: IES533-HCB-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING
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