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
GIẤY PHÉP THÀNH LẬP VĂN PHÒNG ĐẠI DIỆN (TT)
The duration of authorization of each representative, including the beginning date;
Responsibilities of the enterprise’s legal representative
Reporting changes to information about the enterprise’s manager
Criteria, rights and obligations of social enterprises
Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
State assurance about enterprises and owners of enterprises
Subsidiaries are related person of the parent company in the same group
Application of the Law on Enterprises and specialized laws
Acceptance of leased goods