CH 09-02 Plant Assets, Natural Resources,Intangible Assets Financial Accounting IFRS Kieso

شرح محاسبة ماليه حسب معايير التقارير الدولية بيع الاصول الثابتة العلامة التجارية - براءة الاختراع - الاصول غير الملموسة الموارد الطبيعية طرق الاهلاك القسط الثابت الرصيد المتناقص عدد وحدات الانتاج رابط الكتاب : https://drive.google.com/file/d/1PJSG... CH09: https://drive.google.com/file/d/1b6mS... Describe how the historical cost principle applies to plant assets. Explain the concept of depreciation and how to compute it. Distinguish between revenue and capital expenditures, and explain the entries for each. Explain how to account for the disposal of a plant asset. Compute periodic depletion of extractable natural resources. Explain the basic issues related to accounting for intangible assets. Indicate how plant assets, natural resources, and intangible assets are reported. Revising Periodic Depreciation Revaluation of Plant Assets Ordinary Repairs - Additions and Improvements - Plant Asset Disposals Retirement of Plant Assets - Sale of Plant Assets - Extractable Natural Resources - Acquisition cost - Depletion - Intangible Assets Accounting for Intangible Assets - Patents - Capitalize costs of purchasing Expense any Research and Development Copyrights - Trademarks and Trade Names - Franchises and Licenses - Goodwill Research and Development Costs