Intangibles会计上无形资产的确认与构建、摊销.ppt

Research and development Lecture example- capitalise Amortisation of R+D Sales in 2x13, 2x14 and 2x15 used as amortisation basis 2x13 amortisation = 700,000/2,000,000 * 1,400,000 = 490,000 2x14 amortisation = 900,000/2,000,000 * 1,400,000 = 630,000 2x15 amortisation = 400,000/2,000,000 *1,4000,000 = 280,000 Lecture example – do not capitalise Comparison of SSAP 13 and IAS 38 in relation to R+D Seminar part a – week 10 Critique of SSAP 13 and IAS 38 – SSAP 13 and IAS 38 available via EARL Details in seminar folder -other readings from older textbooks in seminar folder Critiquing accounting standards Assessing standards sheet Goodwill Purchased goodwill Arise on acquisition of group companies by H Conflicting accounting policies Economic consequences Lecture example - Goodwill and profit calculation Goodwill Cost of investment = ￡200,000 Share capital and reserves at acquisition = ￡5,000 + ￡100,000 Goodwill = 200,000 – 80% * 105,000 = 116,000 Profit for year ￡80,000 + 80% * ￡55,000 = ￡124,000 Goodwill polices workings in ￡’000 Economic consequences Potentially big impact on profits SSAP 22 choice was to capitalise and amortise or write off against reserves Preferred treatment writing off reserves Resistance to capitalise and amortise Fitted in with dominance of prudence concept at this time Argument was that whole economy would be effected FRS 10 preferred treatment = capitalise and amortise IAS 38 / IFRS 3 preferred treatment = capitalise with periodic impairment review Move away from prudence to matching and from reliability to relevance Summary - why has goodwill been problematic Nature of asset and issues in definition and measurement Many different accounting polices with conflicting accounting concepts Economic consequences Comparison of ssap 22 and IAS 38 in relation to goodwill Seminar part b week 10 critique SSAP 22 and IAS 38 - ssap 22 available in vle seminar folder, IAS 38 available via EARL Elliott and Elliott 15th ed and 16th ed