corrupts
1) carrying Amount =
Net Book Value → Value now on Balance sheet
Acquisition cost =
Historical cost → cost at
punhase
+
make
asset unable
a) Amounting policy change →
Retrospective
Amounting estimate change →
Prospect ne
)
s write -
down
of
asset → X
change of
4) Reversal lifts only)
d) Infantry write down to -
Nkv
Reversal limited to
original write down ( Reversal Iv was )
-
b) PPE Revaluation
Reversal
original
-
can > write -
down
c) PPE
Impairment
Reversal limited to losses
previously recognised impairment
-
5) Chef Disclosure
of
PPE under Ifrs &
GAAP
, Capitalize is
Expense
1) Internally developed intangible)
R&D costs (
capitalized Expensed.
( IFRS)
costs Research costs
Development
(
GAAP)
Only software development costs
R&D costs
2) Costs
of Intangibles
capitalized Exposed
↳
Internally developed ccfo)
copy
b)
Individually acquired
a) Acquired in business combination loft)
3)
Borrowing of
costs PPE
constructing
capitalized until PPE
ready for use & earned
is minus income on
-
investing loan
proceeds
4) PPE
capitalised Expensed
if PPE use > 1
year if PPE won't have use
future
in
1) carrying Amount =
Net Book Value → Value now on Balance sheet
Acquisition cost =
Historical cost → cost at
punhase
+
make
asset unable
a) Amounting policy change →
Retrospective
Amounting estimate change →
Prospect ne
)
s write -
down
of
asset → X
change of
4) Reversal lifts only)
d) Infantry write down to -
Nkv
Reversal limited to
original write down ( Reversal Iv was )
-
b) PPE Revaluation
Reversal
original
-
can > write -
down
c) PPE
Impairment
Reversal limited to losses
previously recognised impairment
-
5) Chef Disclosure
of
PPE under Ifrs &
GAAP
, Capitalize is
Expense
1) Internally developed intangible)
R&D costs (
capitalized Expensed.
( IFRS)
costs Research costs
Development
(
GAAP)
Only software development costs
R&D costs
2) Costs
of Intangibles
capitalized Exposed
↳
Internally developed ccfo)
copy
b)
Individually acquired
a) Acquired in business combination loft)
3)
Borrowing of
costs PPE
constructing
capitalized until PPE
ready for use & earned
is minus income on
-
investing loan
proceeds
4) PPE
capitalised Expensed
if PPE use > 1
year if PPE won't have use
future
in
