AS 26: Intangible Assets Recognition & Amortization in 100s! | CA Inter Accounts | Sky CA Verse
Автор: SKY - CA Verse
Загружено: 2025-12-23
Просмотров: 39
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Can you capitalize Research costs? Find out in 100 seconds! 🚀
📌In this episode of "1 Minute 1 Concept," we decode AS 26 (Intangible Assets) for CA Inter Advanced Accounts. We cover the vital recognition criteria, the "Research vs. Development" phase rule, and how to handle amortization. Perfect for a quick revision before your ICAI exams!
📍 Topics Covered:
🔹️Definition: What qualifies as an Intangible Asset?
🔹️Recognition Criteria: Probability of future economic benefits + Reliable cost measurement.
🔹️Research vs. Development: Why research is always expensed while development may be capitalized.
🔹️Internally Generated Goodwill: Why it’s NEVER recognized under AS 26.
🔹️Amortization: The 10-year rebuttable presumption rule.
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