Intangibles/ Impairment
Patents, Copyrights,Trademarks or trade names are an examples of:_________________________
what are the common type of intangibles?
the right to control the use of the identified asset for a period of time in exchange for consideration.
What is the definition of lease?
Determine the adquisitoin date is an step of _________
What is a purchase method?
Expected credit losses
What is the model for impairment on financial assets that introduce IFRS 9.?
The standard that regulated construction contracts before IFRS 15
What is IAS 11?
Identifiable non- monetary assest whitout physical substance
What is intagible assets?
It is an example of alternative performance measures
What is EBIT,?
What is EBITDA?
What is Operating result?
IFRS 11
What standard regulated joint agreements?
Create rights and obligations associated whit a good or with an underline value.
What is derivative financial instruments?
A good o service is considered transferred when the client obtains__________
What is Control?
Research phase and Development phase
which are the phases of the internally generated intangible assets?
Includes Accounting policies, Sources of uncertainty in accounting estimates, Critical accounting judgments
What are the foot Notes?
Substantive rights to direct relevant activities
The model that objective is to maintain financial assets in order to collect contractual cash flow
What is amortization cost model?
The consided amount to which an entity expects to be entitled in an exchange for goods and services promised to a customer.
What is the definition of considered amount?
Obsolescense , physical damage and significant changes are examples of:________________
What are the examples of the internal resources for the indications of impairment?
The purchase option at prices sufficiently lower than fair value is a:
What is financial lease indicator?
That personnel be exchange at the manager lever.
What is evidence of significant influence?
Significant increase in credit risk
What is a characteristic of the stage 2, of the impairment model?
The client has a legal title of the asset
What is an indicator of transfer the control?
The period during which an asset is expected to be available for use by an entity
What is Useful life?
Fix payment, purchase option, Variable lease payments that depend on an index or rate, residual value guaranties.
What are the elements of lease liabilities??
The book value increase / decreased based on the participation of the investor in the result of the equity.
What is the application of the equity 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?
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?