Intangible immobilized.

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INTANGIBLE immobilizing

I. INTRODUCTION: The treatment of intangible assets has become a sensitive issue iradicionalmente due to the complexity of their nature and their identification, which brings difficulties on their recognition and measurement.

II. DEFINITION AND COMPOSITION: Are non-monetary assets without physical sesceptibles economic valuation, as well as to account acticipos delivered to suppliers of those detained.

- FEATURES:

- Nature intangible, but sometimes are represented by securities.

- For accounting recognition, requires a financial transaction that results after disbursement.

- Its justification is based on the Assets in their ability to generate future returns.

- Are amortized. Lifetime = years during cuanles generate b º.

Subjectivity does habeces q limits are imposed.

- ELEMENTS:

- (200: Research) (201: Development) (202: Administrative concessions); (203: Industrial Property), (204: Goodwill) (205: Rights of transfer), (206: applications); (209.Anticipos to immobilized Intangibles)

- RECOGNITION AND ASSESSMENT CRITERIA:

NRV 5: Intangible Fixed Assets

NRV 6: Special rules on intangible assets.

- Recognition: For the initial recognition of an intangible immobilized, in addition to the definition of assets, meets the criteria to identify:

- What is separable, ie that can be sold.

- Arising from legal or contractual rights.

ADMINISTRATIVE III.CONCESIONES: Costs incurred for the acquisition of rights for research or exploitation otrogados by the State or other administrations.

1. TIME OF GRANTING: XxX (202) C. Management at Bank c / c (572) XxX

2. amortized under: XXX (680) Love Inmb. Intangibles. to love AII (280) XxX

IV. INDUSTRIAL PROPERTY AND R & D: Amount paid by the ownership or right to use or granting the use of various forms of industrial property. It is available to others, and develop internally.

a) Acquired to third parties:

1. TIME OF GRANTING: XxX (202) C. Management at Bank c / c (572) XxX

2. Amortized By: XxX (680) Love Inmb. Intangibles. To Love AII (280) XxX

b) Internally Developed: Investegación + Development.

1. Research: Inquiry planned to pursue original and discover new conocimintos and superior understanding of existing ones. Account (200)

2. Development: Practical application of research achievements, to a particular plan. (201)

3. The accounting treatment of R & D activity, according to the NRV 6 provides that the exercise will cost, the cost of research. Intangible assets will be activated as they meet:

- Being identified by projects and their cost clearly established in order to spread out over time.

- Have Jund reasons for success and profitability of commercial exonomico project.

It amortizarñan lifetime for a period of 5 years.

- INDUSTRIAL PROPERTY: here are counted capitalized development costs when they obtain the relevant patent, including the cost of registration and formalization of industrial property. Must be subject to amortization and valuation correction generally:

1. On the expenditure included: (640)to

(620) to

(600)at (572)

2. If there is external support: (620) to (572)

3. At the close, when triggered: (200)

(201) (730)

4. If you enroll in the RPI: (203) to(201)

at (200)

5. If questions arise to success: (67.) Lose. Proc. inm intan a (200)

at (201)

6. It pays: (680) to (280)

max. 5 years for (R & D)

V. APPLICATIONS: Amount paid by the ownership or right to use software, both purchased and developed 3rd in the company. Also includes web pages.

In no event may appear in the asset maintenance costs of the software application. Similar accounting treatment for R & D, but note (206).

VI. CORRECTIONS TO VALUE: According to the NRV 5, you can not correct upward the initial value of the immobilized intangible, but must be corrected for two reasons: the endowment of amortization and impairment losses.

The NRV5 stipulates that the company must aptreciar if the immobilizer intangible has an indefinite useful life or defined. Assuming that is indefinite and will be amortized, but must analyze the deteriodo whenever there are indications that, and at least annually. Conversely, if you have limited shelf life will be repaid: (680) to (280)

Deteriodo losses are obtained by comparing the book value - the love. accumulated, with the recoverable amount.

- Correction: Vc - Amount recoverable.

- Amount recoverable:> between net realizable value and value in use.

Accounting entry: Vc - VAT (690) to (290) VT - Impor. Recup.

Seat revision: (290) to (790)



IV. INDUSTRIAL PROPERTY AND R & D: Amount paid by the ownership or right to use or granting the use of various forms of industrial property. It is available to others, and develop internally.

a) Acquired to third parties:

1. TIME OF GRANTING: XxX (202) C. Management at Bank c / c (572) XxX

2. Amortized By: XxX (680) Love Inmb. Intangibles. To Love AII (280) XxX

b) Internally Developed: Investegación + Development.

1. Research: Inquiry planned to pursue original and discover new conocimintos and superior understanding of existing ones. Account (200)

2. Development: Practical application of research achievements, to a particular plan. (201)

3. The accounting treatment of R & D activity, according to the NRV 6 provides that the exercise will cost, the cost of research. Intangible assets will be activated as they meet:

- Being identified by projects and their cost clearly established in order to spread out over time.

- Have Jund reasons for success and profitability of commercial exonomico project.

It amortizarñan lifetime for a period of 5 years.

- INDUSTRIAL PROPERTY: here are counted capitalized development costs when they obtain the relevant patent, including the cost of registration and formalization of industrial property. Must be subject to amortization and valuation correction generally:

1. On the expenditure included: (640) and (620) and (600) to (572)

2. If there is external support: (620) to (572)

3. At the close, when triggered: (200) and (201) (730)

4. If you enroll in the RPI: (203) to (201) and (200)

5. If questions arise to success: (67.) Lose. Proc. inm intan at (200) and (201)

6. It pays: (680) to (280) max. 5 years for (R & D)

V. APPLICATIONS: Amount paid by the ownership or right to use software, both purchased and developed 3rd in the company. Also includes web pages.

In no event may appear in the asset maintenance costs of the software application. Similar accounting treatment for R & D, but note (206).

VI. Value adjustments: As the NRV 5, you can not correct upward the initial value of the immobilized intangible, but must be corrected for two reasons: the endowment of amortization and impairment losses.

The NRV5 stipulates that the company must aptreciar if the immobilizer intangible has an indefinite useful life or defined. Assuming that is indefinite and will be amortized, but must analyze the deteriodo whenever there are indications that, and at least annually. Conversely, if you have limited shelf life will be repaid: (680) to (280)

Deteriodo losses are obtained by comparing the book value - the love. accumulated, with the recoverable amount.

- Correction: Vc - Amount recoverable.

- Amount recoverable:> between net realizable value and value in use.

Accounting entry: Vc - VAT (690) to (290) VT - Impor. Recup.

Seat revision: (290) to (790)

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