2012年ACCA考试《p2公司报告》讲义辅导16

2012年ACCA考试《p2公司报告》讲义辅导16


Q6: Doug Co is developing a new production process. During 20X3, ecpenditure incurred was $100,000, of which $90,000 was incurred before 1 December 20X3 and $10,000 between 1 December 20X3 and 31 December 20X3. Doug Co can demonstrate that, at 1 December 20X3, the production process met the criteria for recognition as an intangible asset. The recoverable amount of the know-how embodied in the process is estimated to be $50,000.
　　How should the expenditure be treated?

Goodwill
　　If a business has goodwill, it means that the value of the business as a going concern is greater than the value of its separate tangible assets. The valuation of goodwill is extremely subjective and fluctuates constantly. For this reason, non-purchased goodwill is not shown as an asset in the statement of financial position.
　　IAS 36 Impairment of assets applies.