新西兰寰宇学院论文代写：无形资产
无形资产应按成本计量。为这个目的而产生的无形资产的成本是当无形资产第一次符合认可准则时所产生的支出之和。在这里，应仔细注意，内部产生的商誉不被确认为一种无形资产。当一个货币价值为相同的货币价值时，只有在书中才认识到。这是用于正在进行的研究和所获得的组织发展为目的的无形资产都必须在某种程度上是分开的商誉，如果这些资产可以从业务分离的认可（midanik，2008）。
如果任何项目不符合无形资产的定义，并产生的支出，以获得该资产，然后将被确认为该组织的费用，并将收取相关期间的利润。这些费用将显示在损益表不在资产负债表。这意味着，费用将不会被视为资本支出或无形资产的成本。购买资产、进口税和其他税一样，不退还购买税的无形资产的成本被认为是。发现无形资产的折扣和回扣是从资产的总成本中扣除总成本（Jaafar和Halim，2012）。使资产预定可使用例如任何直接表达的支出，将资产转入工作状态，专业费用检查资产是否工作在一个适当的方式或不与员工带来的资产其当前工作位置的福利费用在无形资产价值的考虑。
新西兰寰宇学院论文代写：无形资产
The intangible asset should be measured initially at cost. The cost of an internally generated intangible asset for this purpose is the sum of expenditure incurred from the time when the intangible asset first meets the recognition criteria. Here it should be carefully noted that the internally generated goodwill is not recognized as an intangible asset. Goodwill is only recognized in the books when a monetary value has been paid for the same. Intangible assets that are used for the purpose of in-process research and development which have been obtained by the organization are required to be recognized in a way that is separated from goodwill if those assets can be separated from the business (Midanik, 2008).
If any item does not meet the definition of an intangible asset and the expenditures are incurred for acquiring that assets then that expenditures will be recognized as the expenses of the organization and will be charged against the profits of the relevant period. These expenses will be shown in the profit and loss account not in balance sheet. This implies that expenses will not be treated either as capital expenditures or cost of intangible assets. Purchases price of assets, import duties and other taxes like non-refundable purchase tax are considered in the cost of intangible assets. For finding out the total cost of intangible asset the trade discount and rebates are deducted from the total cost of asset(Jaafar and Halim, 2012). Any directly articulable expenditure on making the assets ready for its intended use for example, for bringing the assets into working condition, professional fees incurred for checking the asset whether it is working in a proper manner or not and employee benefit expenses for bringing the asset to its current working position are considered in the value of the intangible asset.
