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OAIA: IAE?E AeIAAINO?IEIAEO AEOEA?A O CA?OA?AEIEO E?A?IAO

 

 

 

1. Iiiyooy ? aeaee aeiaaino?ieiaeo aeoea?a

 

 

 

O caei?aeiii?e iae?eia?e oa?i?iieia?? iiiyooy aeiaaino?ieia? aeoeae

(long-lived assets) iicia/a?oueny ??cieie oa?i?iaie, cie?aia

iaiai?ioieie aeoeaaie (fixed assets), iia?aoe?eieie aeoeaaie

(operational assets), iicaiai?ioieie aeoeaaie. O a?eueoino? e?a?i

aeiaaino?ieia? aeoeae i?noyoue iniiai? caniae oa iaiaoa??aeuei? aeoeae.

 

Ieoaiiy iae?eo oa a?aeia?aaeaiiy aeiaaino?ieiaeo aeoea?a o o?iainia?e

ca?oiino? noa?eo?a ainiiaea?thaaiiy ia i?aeia?iaeiiio ??ai?

?icaeyaeathoueny o INAI 16 Iniiai? caniae, INAI 38 Iaiaoa??aeuei?

aeoeae, INAI 36 Ciaioaiiy ei?eniino? aeoea?a, INOC 3 Ia?aeiaiiy

a?ciano, a a Oe?a?i? ? o I(N)AI 7 Iniiai? caniae oa I(N)AI 8

Iaiaoa??aeuei? aeoeae, I(N)AI 28 Ciaioaiiy ei?eniino? aeoea?a.

 

O NOA iae?e aeiaaino?ieiaeo aeoea?a ?aaeaiaioo?oueny cia/ii a?eueoith

e?euee?noth noaiaea?o?a ?c o?iainiaiai iae?eo (SFAS), cie?aia:

 

SFAS 142 Aoaea?e oa ?io? iaiaoa??aeuei? aeoeae (Goodwill and Other

Intangible Assets);

 

SFAS 144 Iae?e ciaioaiiy ei?eniino? oa e?ea?aeaoe?? aeiaaino?ieiaeo

aeoea?a (Accounting for the Impairment or Disposal of Long-lived

Assets);

 

SFAS 141 Ia?aeiaiiy a?ciano (Business Combinations);

 

SFAS 86 Iae?e aeo?ao ia eiiithoa?ia i?ia?aiia caaacia/aiiy,

i?ecia/aia aeey i?iaeaaeo, i?aiaee /e ?ioi? ?aae?caoe?? (Accounting

for the Costs of Computer Software to be Sold, Leased, Or Otherwise

Marketed);

 

SFAS 69 ?ice?eooy ?ioi?iaoe?? i?i iaooi- oa aaciaeiaoaio

ae?yeuei?noue (Disclosures about Oil and Gas Producing Activities);

 

SFAS ? 19 O?iainiaee iae?e ? ca?oi?noue iaooi- oa aaciaeiaoaieo

eiiiai?e (Financial Accounting and Reporting by Oil and Gas Producing

Companies);

 

SFAS 45 Iae?e aeioiaeo a?ae o?aioece (Accounting for Franchise Fee

Revenue);

 

SFAS 34 Eai?oae?caoe?y i?ioeaioieo aeo?ao (Capitalization of

Interest Costs);

 

SFAS 2 Iae?e aeo?ao ia aeine?aeaeaiiy oa ?ic?iaee (Accounting for

Research and Development Costs).

 

Ca?aeii c INAI 16, iniiai? caniae ? oea iaoa??aeuei? aeoeae, ui ?o:

 

1) i?aei?e?inoai oo?eio? aeey aeei?enoaiiy o ae?iaieoeoa? aai iinoa/aii?

oiaa??a ? iaaeaii? iineoa, aeey iaaeaiiy a i?aiaeo ?ioei iniaai aai aeey

aaei?i?no?aoeaieo oe?eae;

 

2) aeei?enoiaoaaoeiooue, ca i/?eoaaiiyi, i?ioyaii a?eueoa iaeiiai

ia??iaeo.

 

Iaiaoa??aeuei? aeoeae, a?aeiia?aeii aei INAI 38, ? oea iaiiiaoa?i?

aeoeae, ye? ia iathoue o?ce/ii? noanoaioe?? oa iiaeooue aooe

?aeaioeo?eiaai?.

 

Ne?ae caoaaaeeoe, ui i?aeia?iaeieie noaiaea?oaie ia aeaoae?cothoueny

aeaee aeoea?a, ye? iaeaaeaoue aei iniiaieo cania?a ? iaiaoa??aeueieo

aeoea?a.

 

O NOA aeiaaino?ieia? aeoeae o o?iainia?e ca?oiino? i?aei?e?inoa

eeaneo?eothoueny ia aea? eaoaai???:

 

1) iniiai? caniae (property, plant and equipment): caiey, aoaeeiee,

iaoeie, iaeaaeiaiiy, eaaeia? oa aaioaaei? aaoiiia?e?. Aei eaoaai???

iniiaieo cania?a a?aeiinyoue oaeiae i?e?iaei? ?ano?ne, oae?, ye: iaooa,

aac, e?nia? e i?ia?aeuei? ?ano?ne;

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