加拿大维多利亚代写：无形资产核算
加拿大维多利亚代写：无形资产核算
在一定的条件下，一定的费用可以被确认为开发成本是极为重要的。无形资产应能在组织中使用或出售。由组织内部产生的无形资产，相同的成本不应包括一定的成本，如，启动，培训，广告和搬迁成本以及（特许会计师澳大利亚和新西兰，2014）。在资产资本化期间应考虑的各种支出已被突出显示在下面：
材料和服务消耗。
有助于在工作环境中带来资产的员工的工资和工资。
为开发工作所发生的成本
在研究工作中所发生的成本。
有一些费用是不包含在例如该无形资产的成本，在一个新的位置，新的客户类处理的业务运行和提供技术培训，这些新的客户一些费用但这些费用不包括在无形资产的成本。除了上述费用管理费用外，广告和促销费用也不计入无形资产的成本。根据AASB 138，上面提到的所有点PR条件应在无形资产的费用的会计处理是（Cheung，伊万斯和Wright，2008）。
根据AASB 138，使资产预定可使用任何直接表达的支出作为无形资产的成本。这意味着如果将资产投入工作条件所产生的成本可以资本化。这些支出可能采取的营销成本或管理成本的形式，但一般这些成本不被视为无形资产的费用。考虑到营销费用作为无形资产的费用是一个条件，费用所产生的未来经济利益将流向组织和这些好处是能够合理地计量（斯威比，1997）。
加拿大维多利亚代写：无形资产核算
It is of paramount importance that certain conditions be followed before a certain expense can be recognized as development cost. The intangible asset should be capable being used in the organization or be sold. The intangible assets which are generated internally by the organization, the cost of the same should not be inclusive of certain costs such as, start-up, training, advertisement and the cost of relocation as well (Chartered Accountants Australia and New Zealand, 2014). The various expenditures which are to be considered during capitalization of the asset have been highlighted below:
- Material and service consumed.
- Salary and wages of employees who help to bring the asset in working condition.
- Cost incurred for development work
- Cost incurred in research work.
There are some expenses which are not included in the cost of intangible assets for example, for running the business in a new location and deal with new class of customers and provide some technical training to those new customers some costs are incurred but these expenses are not included in the cost of intangible asset. Apart from the above mentioned expenses administration expenses, advertising and promotional expenses are also not included in the cost of intangible asset. AS per the AASB 138, all the above mentioned points pr conditions should be considered in accounting for the expenses of intangible assets (Cheung, Evans and Wright, 2008).
As per the AASB 138, any directly articulable expenditure on making the assets ready for its intended use is considered as cost of intangible assets. It means if any cost is incurred for bringing the assets into working condition that expenditure can be capitalization. These expenditures may take the form of marketing cost or administration cost but generally these costs are not considered as expenses of intangible assets. Another condition for considering the marketing cost as an expense of intangible asset is that, the expenses are incurred for the future economic benefits which will flow to the organization and these benefits are capable of being reasonably measured (Sveiby, 1997).
