Intangibles/ Impairment
Patents, Copyrights,Trademarks or trade names are an examples of:_________________________
what are the common type of intangibles?
Right to control the use of the identified assets
What is the definition of lease?
Determine the adquisitoin date is an step of _________
What is a purchase method?
They are unilateral contracts that establish the right to buy or sell on a define date, in an exchange for a payment of a premium.
What is an option?
IFRS 1
what is first time adoption?
Identifiable non- monetary assest whitout physical substance
What is intagible assets?
A good o service is considered transferred when the client obtains__________
What is control??
Joint operations and Joint ventures
How to post joint agreements?
Based on IFRS 9 " impairment is a characteristic of a significant increase in credit risk
What is a characteristic of the stage 2, of the impairment model?
IFRS 16
Research phase and Development phase
which are the phases of the internally generated intangible assets?
The lessees will record in balance all the contracts of lease , except for leases of:______________
What is low value asset or short term asset?
Substantive rights to direct relevant activities
What is power?
Prospective expectations are a new concept in:________________
What is recognition of deterioration?
IFRS 3
What is busisenss combination?
Obsolescense , physical damage and significant changes are examples of:________________
What are the examples of the internal resources for the indications of impairment?
An enforceable promise in a contract with a costumer to transfer a good or service to the customer.
What is the definition of performance obligation?
That personnel be exchange at the manager lever.
What is evidence of significant influence?
Create rights and obligations associated whit a good or with an underline value.
What is derivative financial instrument?
IAS 38
What is intangible assets?
Present Value of the future cash Flows to be drive from an asset
What is Fair Value?
The purchase option at prices sufficiently lower than fair value is a ________________
What is the Financial lease indicator?
The book value incrase / decreased based on the participation of the investor in the result of the equity.
What is the application of the equity method?
Maintained in a business model whose objective is to maintain financial assest in order to collect contractual cash flow.
What is amortized cost?
IAS 12
What is income taxes?