May 2018
Intermediate to advanced
1016 pages
38h 56m
English
Long-lived tangible and intangible assets (which include property, plant and equipment as well as development costs, various intellectual property intangibles and goodwill) hold the promise of providing economic benefits to an entity for a period greater than that covered by the current year's financial statements. Accordingly, these assets must be capitalised rather than immediately expensed, and their costs ...