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Power Point Presentation on Accounting for Intangibles

Number of Words : 36

Contents

 Definition of intangible assets
 Recognition & initial measurement
 Measurement after initial recognition: measurement basis
 Measurement after initial recognition: amortization
 Revaluation of intangible assets
 Internally generated intangible assets
 Goodwill
 Illustration
 Impairment of goodwill

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