Ias 38 imobilizari necorporale pdf files

The ifric received requests for guidance on the meaning of consumption of economic benefits when determining the appropriate amortisation method for an intangible asset with a finite useful life. Scope ias 38 applies to all intangible assets, except. This standard is developed based on eu directives, ias 38 intangible assets, ias 16 property, plant and equipment and ifrs 6 exploration for and evaluation of mineral resources. For existing ifrs preparers and firsttime adopters. Imobilizari corporale 11 115,182,073 114,888,514 property, plant and equipment investitii imobiliare investment property imobilizari necorporale 12 203,815 206,560 intangible investitii in actiuni 14 200. The study relied solely on secondary data obtained from the annual reports and accounts of the selected dmbs. Ias 16 property, plant and equipment was issued by the international accounting standards committee in december 1993. Recognition and measurement the objective of this standard is to establish principles for recognising and measuring. However, the expofacto design was adopted and a sample of thirteen quoted dmbs was selected for the study. The amendments now allow certain reclassification but with very specific requirements.

This has been explicitly laid down in article 1 2 of. Bpp is a leading provider of online technical cpd for accounting professionals. Technical summary this extract has been prepared by iasc foundation staff and has not been approved by the iasb. Situatia care reflecta diferentele dintre tratamentul. Topics covered include the definition of an intangible asset, distinguishing research from development, determining which costs should be expensed or capitalised, accounting for intangible assets after initial recognition. The methods considered in the submissions are the straightline method and the unit of production method including a revenuebased unit of production method. The objective of this standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another. Ias 16 principal issues involved relate to the recognition of items of property, plant, and equipment, determining their costs, and assessing the depreciation and impairment losses that need to be recognized. Recognition and measurement ias 39 is set out in paragraphs 2110 and appendices a and b.

Imobilizari corporale 11 112,245,799 114,502,556 property, plant and equipment investitii imobiliare investment property imobilizari necorporale 12 352,184 437,597 intangible investitii in. Ias 39 amendment on reclassifications the international accounting standards board has issued amendments to ias 39, financial instruments. Imobilizari corporale 11 115,182,073 114,888,514 property, plant and equipment investitii imobiliare investment property imobilizari necorporale 12 203,815 206,560 intangible investitii in actiuni 14 200 investments. Recognition and measurement, and ifrs 7, financial instruments. International accounting standard 38 intangible assets. For the requirements reference must be made to international financial reporting standards. Provides an overview of the standards concepts, descriptions of the procedures. Doc ifrs 38 imobilizari necorporale elena arhire academia. It replaced ias 16 accounting for property, plant and equipment issued in march 1982.

The following presentation looks at ias 38, intangible assets. International accounting standard 39 financial instruments. The scope of ias 38 and the intangible assets that it deals with. Before the amendments, ias 39 prohibited reclassifications for financial assets once they are recognized as held for trading. Ias 19the limit on a defined benefit asset, minimum. Disclosure, which permit the reclassification of some financial assets. The application of the principles addressed will depend upon the particular facts and circumstances of each individual case. All the paragraphs have equal authority but retain the iasc format of the standard when it was adopted by the iasb. This deloitte elearning module provides training in the background, scope and principles under ias 38 intangible assets, and the application of this standard. Ias 19the limit on a defined benefit asset, minimum funding requirements and their interaction the text of the unaccompanied ifric 14 is contained in part a of this edition. Tratamente contabile privind imobilizarile corporale. Ias 38 prescribes the recognition, measurement and disclosures applicable to intangible assets which are not dealt with specifically in another standard.

The ifrs foundations logo and the ifrs for smes logo, the iasb logo, the hexagon device, eifrs, ias, iasb, ifric, ifrs, ifrs for smes, ifrs foundation, international accounting standards, international financial reporting standards, niif and sic are registered trade marks of the ifrs foundation, further details of which are available from the ifrs. Ias 38 intro pagina tratamentul activelor necorporale. Rezultat reportat provenit din adoptarea pentru prima data a ias 29 ct. Financial reporting in hyperinflationary economies understanding ias 29 2006 update reflecting impact of ifric 7 of a guide for entities applying ias 29. It defines what intangible assets are and how to set up the accounting treatment for these intangible assets. In saudi arabia, about 67% of lowincome households living in apartments prefer renting to. The effective date of the most recent amendments is 1 january 20. For owned or financeleased aircraft, industry practice is to the amended ias 38 contains the same guidance as that in the amended ias 16 set out above, which explains that future reductions in selling prices of the output imobilozari by using an asset corporzle indicate a reduction of the future programmeataglance and itinerary builder. March 2017 recognition and initial measurement this communication contains a general overview of the topic and is current as of march 31, 2017. Ias 38 selbsterstellte software ias 38 intangible assets. Accordingly, references in ifrs 1 to ias ifrs, which was adopted by commission regulation ec no 7072004, have to be understood as references to ias ifrs as adopted on the basis of regulation ec no 16062002.

Imobilizari corporale 11 112,245,799 114,502,556 property, plant and equipment investitii imobiliare investment property imobilizari necorporale 12 352,184 437,597 intangible investitii in actiuni 14 200 200 investments. Ias 38 prescrie contabilitatea i prezentarea pentru active necorporale care nu sunt specificate n. Ias38 clasificari importante in tratamentul activelor. Property, plant and equipment this version includes amendments resulting from ifrss issued up to 31 december 2009. National accounting standard intangible and tan gible assets introduction 1. Ias 38 intangible assets 2017 05 pkf international. The approved text of the international financial reporting standards ifrss is that published by the iasb in the english language, and copies may be obtained directly from iasb publications department, 30 cannon street, london ec4m 6xh, united kingdom. By the end of the modules you will gain a good understanding of. Accordingly, references in ifrs 1 to iasifrs, which was adopted by commission regulation ec no 7072004, have to be understood as references to iasifrs as adopted on the basis of regulation ec no 16062002. Understanding iasb amendments for ias 39 and ifrs 7. The ias 16 imobilizari corporale amount of an item of propertyplant and equipment shall be derecognised. Ias 39 should be read in the context of its objective and the basis for. Ias 16 imobilizari corporale este standardul international destinat contabilizarii imobilizarilor corporale. Ias 39hkas 39 together with their measurement requirements and how changes in value are recorded.