Topic: Research Individual Assignment
Task Details: Internally generated intangible assets
In their article entitled 'U.S. firms challenged to get "intangibles" on the books', Byrnes and Aubin (2011) noted that in the United States some companies were accounting for intangibles such as brands, patents and information technology differently when they were developed internally rather than being acquired. This could mean major differences in accounting numbers where internally generated intangibles developed at low costs by one company were sold for large amounts to another company.
They noted: The accounting difference could result in distorted behaviour, warns Abraham Briloff, a professor emeritus of accountancy at Baruch College, tempting companies to buy intellectual property rather than doing research themselves.
Required: Write a report on the impacts of AASB138 / IAS38 for internally generated intangible assets. Discuss any differences between accounting for internally generated intangible assets and acquired intangible assets in AASB138/ IAS38. Discuss why companies may be reluctant to press.
Research requirements: Students need to support their analysis with reference to relevant material from the text and a minimum of eight (8) suitable, reliable, current and academically acceptable sources -
3. [-/1 Points) DETAILS SCALCET8M 5.2.049. If "L'x) dx = f(x) dx = 33 and L'ox) g(x) dx = 16, find s'tares [4F(X) + 69(x)] dx. Need Help? Watch It Additional Materials eBookMay 04 2021
Define the terms market value added (MVA) and economic value added (EVA)Here is a tip:EVA is a better standard to evaluate managers' performance.Apr 24 2021
Suppose a firm is currently producing 900 computers per week and charging a price of $1200 per computer. a. Show what happens to the firm's inventory of computers if ther...Apr 21 2021
Why is competency modeling an important practice?Jul 14 2020
Grow Management Consultants is a small consultancy company specializing in leadership development services. These include training for members of companies’ management t...Apr 11 2021
A process used in filling bottles with soft drink results in net weights that are normally distributed, with a mean of 2 liters and a standard deviation of .05 liter. Sup...Aug 01 2020
For September, Murphy Company has manufacturing costs in BWIP equal to $100,000. During September, the manufacturing costs incurred were $550,000. Using the weighted aver...Sep 04 2020
After you eat too many carbohydrates and proteins, your body converts the excess to storage fats, which accumulate in ________.a. loose connective tissueb. dense connecti...Jun 22 2021
Speed Dating In a study of speed dating conducted at Columbia University, female subjects were asked to rate the attractiveness of their male dates, and a sample of the r...May 31 2021
Why are the following “effects” considered efficient market anomalies? Are there rational explanations for these effects? (LO 8-2)P/E effectBook-to-market effectMomentum ...Jun 17 2020