expected to yield future economic benefits for the enterprise
expected to yield future economic benefits for the enterprise.
Intangible fixed assets mean assets which have no physical form but the value of which can be determined and which are held and used by the enterprises in their production, business, service provision or leased to other subjects in conformity with the recognition criteria of intangible fixed assets.
Research means a planned initial survey activity carried out to obtain new scientific or technical understanding and knowledge.
Development means an activity of applying research results or scientific knowledge to a plan or design so as to make products of a new kind or to substantially renovate materials, tools, products, processes, systems or new services before their commercial production or use.
Historical cost means all costs incurred by the enterprises to acquire intangible fixed assets as of the time of putting these assets into use as expected.
Depreciation means the systematic allocation of the depreciable value of intangible asset throughout their useful life.
Depreciable value means the historical cost of an intangible asset recorded in the financial statement minus (-) the estimated liquidation value of the asset.
Useful life means the duration in which intangible fixed assets promote their effects on production and business, calculated by:
a/ The time for which the enterprise expects to use the intangible asset; or
b/ The quantity of products, or similar calculating units which the enterprise expects to obtain from the use of the assets.
Liquidation value means the value estimated to be acquired upon the expiry of the useful life of an asset, after subtracting (-) the estimated liquidation cost.
Residual value means the historical value of an intangible fixed asset after subtracting (-) the accumulated depreciation of the asset.
Reasonable value means the value of assets which may be exchanged between the knowledgeable parties in the par value exchange.
Operating market means a market which meets simultaneously all the following three (3) conditions:
a/ Products sold on the market are homogenous;
b/ Purchaser and seller may find each other at any time;
c/ Prices are made public.
Tin liên quan
The power to appoint border checkpoints for export and import
The export tariff-rate quota and import tariff-rate quota
The export restriction and import restriction
The list of prohibited exports and imports is made by the Government.
Prohibited actions in the foreign trade management
The Ministry of Finance shall take charge and cooperate with relevant authorities
Responsibility for the state administration related to the foreign trade.
Principles of state administration related to the foreign trade
Reporting Interests in Joint Ventures in the Financial Statements of an Investor
Separate Financial Statements of a Venturer