论文代写：无形资产核算
AASB 138处理无形资产的会计标准。已在会计标准中提到的主要特点是可识别性、控制和未来的经济利益。这些功能必须有一个资产被确定为无形资产。已包括在这些特性的标准已被讨论如下
可识别性：这是第一个特点，是会计准则AASB 138提到。根据这一特征，资产可以被视为无形资产，如果它可以区别于商誉。资产的商誉给未来的经济效益，可以考虑资产是否从一个业务获得。已进一步在会计标准提到两方面是如果它必须确保有考虑可识别性。这些是可分性和所有权。可分性意味着资产是一个独立的实体，可以被出售或交换或与下列转让
单独
相关合同
可辨认资产或负债
在上述任何情况下，该资产将被视为可识别
在这种情况下，就identifiabilitry以上条件不适用于资产被确认为无形资产，如果能够证明资产出现了从合同或法律权利这一功能是实现。这将是适用的，即使这些合同义务是不可转让的，或可以从实体中分离。履行上述条件的任何一项是强制性的资产被视为无形资产。
控制：这是会计准则中提到的第二个特征。此属性意味着，未来的经济利益，将产生从给定的资产被限制为其他政党的使用。这种限制的使用可以有作为一个结果的法律权利或专利或任何其他版权，可能会有。如果没有法律权利，就很难证明或证明资产占有的控制权。但如果可以证明，法律权利是有可控性的将被认为是。
论文代写：无形资产核算
The AASB 138 is the accounting standard for the treatment of intangible assets. The main features that have been mentioned in the accounting standard are identifiability, control and future economic benefit. These features have to be there for an asset to be identified as intangible asset. The criterion that has been included in these characteristics has been discussed below
Identifiability: This is the first feature that is mentioned in the accounting standard AASB 138. According to this feature an asset can be considered as intangible asset if it can be distinguished separately from goodwill. The goodwill of an asset gives the future economic benefit that can be considered if the asset is acquired from a business. Further it has been mentioned in the accounting standard that two aspects have to be considered if it has to be ensured that identifiability is there. These are separability and ownership. Separability means that the asset is a separate entity and can either be sold or exchanged or transferred with any of the following
In any of the above scenario the asset will be considered to be identifiable
In the case that the above condition with respect to identifiabilitry is not applicable for an asset to be identified as intangible asset if it can be shown that the asset has arisen from the contractual or legal rights this feature is said to be fulfilled. This will be applicable even if these contractual obligations are non transferable or can be separated from the entity. Fulfilling any of the above condition is mandatory for an asset to be considered as intangible asset.
Control: This is the second feature that has been mentioned in the accounting standard. This attribute means that the future economic benefits that will be generated from the given asset are restricted for the usage of other parties. This restriction on the usage can be there as a result of the legal right or patent or any other copyright that may be there. In case there is no legal right it will be difficult to show or prove the control the assets possess. But if it can be proved that the legal right is there controllability will be considered.