ch12_ins NIU F11 stu - Chapter 12-1 C H A P T E R C H A P T...

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Unformatted text preview: Chapter 12-1 C H A P T E R C H A P T E R 12 12 I N T A N G I B L E A S S E T S I N T A N G I B L E A S S E T S Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 12-2 1. 1. Describe the characteristics of intangible assets. Describe the characteristics of intangible assets. 2. 2. I dentify the costs to include in the initial valuation of intangible I dentify the costs to include in the initial valuation of intangible assets. assets. 3. 3. Explain the procedure for amortizing intangible assets. Explain the procedure for amortizing intangible assets. 4. 4. Describe the types of intangible assets. Describe the types of intangible assets. 5. 5. Explain the conceptual issues related to goodwill. Explain the conceptual issues related to goodwill. 6. 6. Describe the accounting procedures for recording goodwill. Describe the accounting procedures for recording goodwill. 7. 7. Explain the accounting issues related to intangible-asset Explain the accounting issues related to intangible-asset impairments. impairments. 8. 8. I dentify the conceptual issues related to research and development I dentify the conceptual issues related to research and development costs. costs. 9. 9. Describe the accounting for research and development and similar Describe the accounting for research and development and similar costs. costs. 10. 10. I ndicate the presentation of intangible assets and related items. I ndicate the presentation of intangible assets and related items. Lear ning Objectives Lear ning Objectives Chapter 12-3 Marketing- Marketing- related related Customer- Customer- related related Artistic- Artistic- related related Contract- Contract- related related Technology- Technology- related related Goodwill Goodwill Intangible Asset Intangible Asset Issues Issues Types of Types of Intangibles Intangibles Impairment of Impairment of Intangibles Intangibles Research and Research and Development Development Costs Costs Presentation of Presentation of Intangibles and Intangibles and Related Items Related Items Characteristic Characteristic s Valuation Valuation Amortization Amortization Limited-life Limited-life intangibles intangibles Indefinite-life Indefinite-life intangibles intangibles other than other than goodwill goodwill Goodwill Goodwill Summary Summary Identifying Identifying R&D R&D Accounting for Accounting for R&D R&D Similar costs Similar costs Conceptual Conceptual questions questions Intangible Intangible assets assets R&D costs R&D costs I ntangible Assets I ntangible Assets Chapter 12-4 I ntangible Asset I ssues I ntangible Asset I ssues LO 1 Describe the characteristics of intangible assets. LO 1 Describe the characteristics of intangible assets....
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This note was uploaded on 05/25/2011 for the course ACCY 331 taught by Professor Madlinger,l during the Spring '08 term at Northern Illinois University.

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ch12_ins NIU F11 stu - Chapter 12-1 C H A P T E R C H A P T...

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