以下是高顿网校为大家整理的：p2公司报告。
 
　　增加内容：
　　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
　　(b) Application and infrastructure development costs – as an intangible asset
　　(c) Content development – as expense
　　(d) Operating – as expense
 
　　高顿网校小编提醒您：计划要细，动手要早，落实要准。计划与目标、行动一致。

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