This note explains how to account for noncurrent assets, both tangible and intangible. From the initial recording to the sale of an asset, the note covers all the main topics affecting noncurrent assets such as depreciation, impairments and repairs. The section on intangible noncurrent assets pays special attention to research and development costs, goodwill and brands. Differences in accounting treatment between IFRS and U.S. GAAP are identified throughout the note.

【書誌情報】

ページ数：15ページ

サイズ：A4

商品番号：HBSP-IES533

発行日：2016/5/2

登録日：2016/8/8