Separate acquisition: cost of the intangible asset
Acquisition of a management software licence
≈ 35 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(2)
Foundation Foundation Useful life and amortisation
Acquisition of a management software licence
≈ 40 min
L2Intermediate(1)
Intermediate Internally generated development: phases, criteria and cost
Internal development of planning software
≈ 45 min
L3Advanced(2)
Advanced Indefinite life and impairment
Broadcasting licences: finite or indefinite useful life
≈ 40 minAdvanced Useful life and amortisation
Broadcasting licences: finite or indefinite useful life
≈ 40 min
L4Expert(12)
Expert Revaluation model
Revaluation at 31 December 20X1
Transferable fishing quotas revalued, then sold · Situation 1 of 2
≈ 40 minExpert Revaluation model
Revaluation at 31 December 20X2
Transferable fishing quotas revalued, then sold · Situation 2 of 2
≈ 40 minExpert Derecognition
Transferable fishing quotas revalued, then sold
≈ 30 minExpert Separate acquisition: cost of the intangible asset
Professional file: year-end close of the intangible assets of a software publisher
≈ 35 minExpert Internally generated development: phases, criteria and cost
Professional file: year-end close of the intangible assets of a software publisher
≈ 45 minExpert Useful life and amortisation
Orion licence
Professional file: year-end close of the intangible assets of a software publisher · Situation 1 of 4
≈ 40 minExpert Useful life and amortisation
Atlas module
Professional file: year-end close of the intangible assets of a software publisher · Situation 2 of 4
≈ 40 minExpert Useful life and amortisation
Gamma licence
Professional file: year-end close of the intangible assets of a software publisher · Situation 3 of 4
≈ 40 minExpert Useful life and amortisation
Delta licence
Professional file: year-end close of the intangible assets of a software publisher · Situation 4 of 4
≈ 40 minExpert Indefinite life and impairment
Professional file: year-end close of the intangible assets of a software publisher
≈ 40 minExpert Derecognition
Professional file: year-end close of the intangible assets of a software publisher
≈ 30 minExpert Intangible assets note
Professional file: year-end close of the intangible assets of a software publisher
≈ 35 min