[중급회계] Dastek의 사례 분석(영문)

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레포트 > 경제경영계열
2010.09.27
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[중급회계] Dastek의 사례 분석(영문)에 대한 자료입니다.

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본문내용

PP&E
PP&E is recognized as cost deducted accumulate amount of depreciation and impairment. Land is not depreciated. Building and construct are depreciated in straight-line-method. Other tangibles are depreciated in double declining balance method. Depreciation method, useful life, and residual value of PP&E is reconsidered at the every end of reporting period, and if the result is different from estimated amount, the difference is handled as accounting change.
Intangibles
(Separate acquisition)
The cost of a separately acquired intangible asset comprises its purchase price, after deducting accumulated amount of amortization and accumulated amount of impairment. Amortization amount is estimated by straight line method over the estimated useful life.
Residual value, useful life, method of depreciation are revalued at the end of every fiscal year. After revaluation, an intangible asset shall be carried at a revalued amount, being its fair value at the date of the revaluation. The difference between two values shall be recorded under the heading of accounting change.
(Internally generated goodwill)
Expenditure on research is recorded as an expense when it is incurred.
An intangible asset arising from development or from development phase of an internal project can be recognized if all the below criteria are satisfied.
a) the technical feasibility of completing the intangible asset so that it will be available for use or sale.
b) its intention to complete the intangible asset and use or sell it.
c) its ability to use or sell the intangible asset.
d) how the intangible asset will generate probable future economic benefits. usefulness of the intangible asset.
e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.
f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.
(acquisition as part of a business combination)
An intangible asset acquired in a business combination is recognized separate with goodwill at its fair value when its fair value can be measured reliably.
The cost of acquisition as part of a business combination comprises its purchase price, after deducting accumulated amount of amortization and accumulated amount of impairment also.

Investment property
Investment property for lease or margin shall be recognized at cost price added acquisition cost. After first recognition, an entity chooses cost model for measurement except if the investment property follows IFRS 5.

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