UkrReferat.com

: 75850
: 2016-12-08
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(long-lived assets) ,

(fixed assets), (operational assets),

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16 , 38 , 36

, 3 ᒺ ,

?- () 7 () 8 ,

() 28 .

 

(SFAS), :

 

SFAS 142 (Goodwill and Other

Intangible Assets);

 

SFAS 144

(Accounting for the Impairment or Disposal of Long-lived

Assets);

 

SFAS 141 ᒺ (Business Combinations);

 

SFAS 86 ,

, (Accounting for the

Costs of Computer Software to be Sold, Leased, Or Otherwise Marketed);

 

SFAS 69 -

(Disclosures about Oil and Gas Producing Activities);

 

SFAS 19 Գ -

(Financial Accounting and Reporting by Oil and Gas Producing

Companies);

 

SFAS 45 (Accounting for Franchise Fee

Revenue);

 

SFAS 34 (Capitalization of Interest

Costs);

 

SFAS 2 (Accounting for

Research and Development Costs).

 

16, ?- , :

 

1)

,

;

 

2) , , .

 

, 38, ?- ,

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1) (property, plant and equipment): , ,

, , .

, , : , ,

;

 

2) (intangible assets): , ,

(), , , .

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