Search results with tag "In a business combination"
Capitalisation of internally generated intangible assets
assets.kpmgand other software specific to the business’ operations. These criteria apply to all intangible assets, whether acquired separately, acquired in a business combination or generated internally. 2 IAS 38 Intangible Assets states that to meet the definition of an intangible asset, an item lacks physical substance is identifiable non-monetary
Business Combinations (Topic 805) - FASB
www.fasb.orgentities separately recognizing fewer intangible assets in a business combination when compared to entities that do not elect or are not eligible for this alternative. Currently, an acquirer recognizes most assets acquired and liabilities assumed in a business combination at their acquisition-date fair values, including all
Intangible Assets
www.aasb.gov.auIntangible Assets 9 – 10 Identifiability 11 – 12 Control 13 – 16 Future Economic Benefits 17 Recognition and Measurement 18 – Aus24.1 Separate Acquisition 25 – 32 Acquisition as Part of a Business Combination 33 – 34 Measuring the Fair Value of an Intangible Asset Acquired in a Business Combination 35 – 41