英语论文网

论文题目：英国金融学coursework：FR Report about intangible assets in TESCO
论文语言：英语论文 English
论文专业：Accounting and finance（论文科目是Financial Reporting）
字数：1400
学校国家：英国
是否有数据处理要求：否
您的学校：
论文用于：BA Coursework 本科课程作业
补充要求和说明：

英国金融学coursework：FR Report about intangible assets in TESCO

1.1 Introduction
IAS 38 contains the definitions of intangible assets (Ritter and Wells, 2006), the recognition and measurement of intangible assets, the measurement after recognition, useful www.51lunwen.org/Accounting/ life of intangible assets, and the requirement of disclosure. The main purpose of this report is to explain the definition of IAS 38 and explore how TESCO apply the international accounting standards of IAS 38 in its business activities and final annual report.
IAS 38包含无形资产的定义（Ritter和威尔斯，2006），无形资产的确认与计量，识别后的测量，无形资产的使用寿命，并披露的要求。本报告的主要目的是解释IAS 38的定义和探索如何特易购将国际会计准则38号国际会计准则在其业务活动和最终的年度报告。

Table of Contents

1.1 Introduction 1
2.0 Definition 1
2.1   Basic definition 2
2.2   Recognition and Measurement 3
2.3   Subsequent Event 3
2.4   Disclosure 4
3.0 Report Analysis 4
3.1 Classification of intangible assets 4
3.2 Recognition of intangible assets 5
3.3 Recognition of iinternally generated intangible assets 5
3.4 Amortization methods 6
4.0 Conclusion 6
5.0 Bibliography 8
6.0 Appendix 9

5.0 Bibliography:

Brynjolfsson, E. Hitt, L. and Yang, S. (2002) Intangible Assets: Computers and Organizational Capital. Brookings Papers on Economic activity.1
Deloitte (n.d) [online] IAS38-Intangible Assets. Available at:  [Accessed 13/04/22]
Ritter, A. and Wells, P. (2006). Identifiable Intangible Asset Disclosures, Stock Prices And Future Earnings. Accounting & Finance, 46, (5), 843-863
Won, W.Sung, S. and Gerald, J. (2000). Market Valuation www.51lunwen.org/Accounting/ of Intangible Assets, Journal Of Business Research. 49 (1), 35-45
Worldgaapinfo (n.d) [online] IAS-38. Available at:  [Accessed 13/04/22]