Revaluation Model vs Cost Model: Only with an Active Market
This lesson is part of the course
In this lesson
You revalue Orbitline’s tradable delivery permits to the active-market price, book the surplus to OCI and see how amortisation changes. Then you pick the model for a patent.
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Lessons in this course
- Research or Development? The Six-Criteria Checklist Locked
- Capitalised Development Cost from Time Sheets & Overhead Locked
- Internally Developed Software: Which Stage Can Be Capitalised? Locked
- Amortisation Schedules: Straight-Line, Units of Production & Residual Zero Locked
- Indefinite-Life Intangibles & the Annual Impairment Test Locked
- Revaluation Model vs Cost Model: Only with an Active Market Locked
- Derecognition: Selling Intangibles, Deferred Consideration & the Gain Locked
- The Intangibles Note: Cost, Accumulated Amortisation & Carrying Amount (Chart) Locked