MCD2160 Lecture Notes - Lecture 11: Cochlea, Income Statement, Speech Recognition

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Mcd2160 trim2 2020 tutorial 11 period 1 income intangibles accounting standards. By the end of this week you should have mastered the following initial check list. Review components of the cost of a nca (review from lecture 8) From lecture 8 (slides 64 to 74) further in lecture 10. Internally generated, separately identifiable aasb 138 par 12. Development aasb 138 par 57 asset if pass 6 tests. Brands, customer data aasb 138 par 63 expensed. Cost less accum amortisation less impairment finite life aasb 138 par 97 impact technology. Fair value model aasb 138 par 75. Read text: monash custom carlon et al chapters. Accounting for income, selected expenses and selected intangibles. Textbook chapter 3 pp 163 166 chapter 8 pp 528 530, 532 chapter 13 pp 857 862. Financial reporting handbook (2020) framework aasb 6, aasb 15, aasb 138, Briefly explain the five steps/criteria required by the accounting standard revenue from contracts with.

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