Ias 38 – 2021 Issued ifrs standards (Part A)
The following terms are used in this Standard with the meanings specified
Download
199,22 Kb.
Pdf ko'rish
bet
5/49
Sana
29.01.2022
Hajmi
199,22 Kb.
#415342
1
2
3
4
5
6
7
8
9
...
49
Bog'liq
ias-38-intangible-assets
The following terms are used in this Standard with the meanings specified:
Amortisation
is the systematic allocation of
the depreciable amount of an
intangible asset over its useful life.
An
asset
is a resource:
(a)
controlled by an entity
as a result of past events
; and
4
5
6
7
8
IAS 38
A1492
©
IFRS Foundation
(b)
from which future economic benefits are
expected to flow to the
entity.
1
Carrying amount
is the amount at which
an asset is recognised in the
statement of financial position after
deducting any accumulated
amortisation and accumulated impairment losses thereon.
Cost
is the amount of cash or cash equivalents
paid or the fair value of
Download
199,22 Kb.
Do'stlaringiz bilan baham:
1
2
3
4
5
6
7
8
9
...
49
Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©hozir.org 2024
ma'muriyatiga murojaat qiling
kiriting
|
ro'yxatdan o'tish
Bosh sahifa
юртда тантана
Боғда битган
Бугун юртда
Эшитганлар жилманглар
Эшитмадим деманглар
битган бодомлар
Yangiariq tumani
qitish marakazi
Raqamli texnologiyalar
ilishida muhokamadan
tasdiqqa tavsiya
tavsiya etilgan
iqtisodiyot kafedrasi
steiermarkischen landesregierung
asarlaringizni yuboring
o'zingizning asarlaringizni
Iltimos faqat
faqat o'zingizning
steierm rkischen
landesregierung fachabteilung
rkischen landesregierung
hamshira loyihasi
loyihasi mavsum
faolyatining oqibatlari
asosiy adabiyotlar
fakulteti ahborot
ahborot havfsizligi
havfsizligi kafedrasi
fanidan bo’yicha
fakulteti iqtisodiyot
boshqaruv fakulteti
chiqarishda boshqaruv
ishlab chiqarishda
iqtisodiyot fakultet
multiservis tarmoqlari
fanidan asosiy
Uzbek fanidan
mavzulari potok
asosidagi multiservis
'aliyyil a'ziym
billahil 'aliyyil
illaa billahil
quvvata illaa
falah' deganida
Kompyuter savodxonligi
bo’yicha mustaqil
'alal falah'
Hayya 'alal
'alas soloh
Hayya 'alas
mavsum boyicha
yuklab olish