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Nhờ các bạn giúp đỡ cho mình lời giải, nhất là bút toán 31-12-2008. Theo mình hiểu thì sẽ ko có bút toán chuyển từ Asset Revaluation Surlus (Equity) sang REs vì ko có chênh lệch Depr giữa Redepr. và Depr based original cost.
Case study:
A patent right is acquired July 1, 2005, for 250,000 Euro; while it has a legal life of 15 years, due to rapidly changing technology, management estimates a useful life of only 5 years. Straight life amortization will be used. The entity uses the revaluation method for its intangible assets.
At Dec 31, 2005, management is uncertain that the process can actually be made economically feasible, and decides to write down the patent to an estimated market value of 75,000. Amortization will be taken over 3 years from that point.
On Dec 31, 2007, having perfected the related production process, the asset is now appraised at a sound value of 300,000. Furthermore, the estimated useful life is now believed to be 6 more years.
Show the treatment of the intangible asset from acquisition until 31 Dec 2008.
Cảm ơn rất nhiều sự giúp đỡ của các bạn.
Case study:
A patent right is acquired July 1, 2005, for 250,000 Euro; while it has a legal life of 15 years, due to rapidly changing technology, management estimates a useful life of only 5 years. Straight life amortization will be used. The entity uses the revaluation method for its intangible assets.
At Dec 31, 2005, management is uncertain that the process can actually be made economically feasible, and decides to write down the patent to an estimated market value of 75,000. Amortization will be taken over 3 years from that point.
On Dec 31, 2007, having perfected the related production process, the asset is now appraised at a sound value of 300,000. Furthermore, the estimated useful life is now believed to be 6 more years.
Show the treatment of the intangible asset from acquisition until 31 Dec 2008.
Cảm ơn rất nhiều sự giúp đỡ của các bạn.