26 cica handbook 306031 32 cica handbook 158054 58

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Unformatted text preview: , and BFN U 88 : 15 on accounting for development of software. 24 SSAP 12; SSAP 22, “Accounting for Goodwill”; SSAP “Accounting for Research and Development”; Companies Act 1985; FRS 10 Goodwill and Intangible Assets and FRS 11 Impairment of Fixed assets and Goodwill. 25 Corporations Law s.294(4); Schedule 5; AASB 1001/AAS 6; AASB 1010/AAS 10; AASB 1013/AAS 18; AASB 1021/AAS 4; and AAG 5. Exposure draft ED 49 “Accounting for identifiable intangible assets” gives a strict definition for intangible assets, but very flexible amortization rules. 26 CICA Handbook §§ 3060.31-32; CICA Handbook §§ 1580.54-58; CICA Handbook §§ 158.61-62; CICA Handbook §§ 3060.58, 60; CICA Handbook § 3450.02. 27 Financial Accounting Standards for Business Enterprises (BADC); Commercial Code; Regulations concerning the Balance sheet, Income statement, Business Report and Supporting schedule of Joint Stock Corporations; Regulations concerning Financial Statements and Related Matters; and Income Tax Law. 28 Accounting Act, chapter 3; Joint Stock Companies Ac...
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This note was uploaded on 05/02/2013 for the course ECONOMIC economics taught by Professor Economics during the Fall '13 term at Elmont Memorial High School.

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