漫漫考試路，各位考生，您準(zhǔn)備好了嗎？如何快樂(lè)高效的學(xué)習(xí)？高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，請(qǐng)各位考生緊跟網(wǎng)校名師的步伐盡快進(jìn)入備考復(fù)習(xí)，讓高頓與您共同努力，2015年考試順利通過(guò)！祝您夢(mèng)想成真！免費(fèi)聽(tīng)課》
　　The cost of an internally operated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria.
　　When the r*uation model is used, and an intangible asset is r*ued upwards, the cumulative r*uation surplus may be transferred to retained earnings when the surplus is eventually realized. The surplus would be realised when the asset is disposed of. However, the surplus may also be realised over time as the asset is used by the entity. The amount of the surplus realized each year is the difference between the amortization charge for the asset based on the r*ued amount of the asset, and the amortization that would be charged on the basis of the asset’s historical cost. The realised surplus is such case should be transferred from r*uation surplus directly to retained earnings, and should not be taken through profit or loss （the income statement）。
　　The costs of developing a Website include:
　　（a） Planning costs – as expenses
　?。╞） Application and infrastructure development costs – as an intangible asset
　?。╟） Content development – as expense
　?。╠） Operating – as expense
　　Q6: Doug Co is developing a new production process. During 20X3, ecpenditure incurred was $100,000, of which $90,000 was incurred before 1 December 20X3 and $10,000 between 1 December 20X3 and 31 December 20X3. Doug Co can demonstrate that, at 1 December 20X3, the production process met the criteria for recognition as an intangible asset. The recoverable amount of the know-how embodied in the process is estimated to be $50,000.
　　小編寄語(yǔ)：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡(luò)課程課程專(zhuān)業(yè)名稱講師試聽(tīng)
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗(yàn)課程
實(shí)景課堂與獨(dú)立錄制
覆蓋所有知識(shí)點(diǎn)，根據(jù)學(xué)習(xí)計(jì)劃推進(jìn)學(xué)習(xí)進(jìn)度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開(kāi)始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師