以下是高顿网校为大家整理的：p2公司报告。
 
　　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 2003 and 31 December 2003. Doug Co can demonstrate that, at 1 December 2003, 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.
 
　　How should the expenditure be treated?
　　
　　If a business has goodwill, it means that the value of the business as a going concern is greater than the value of its separate tangible assets. The valuation of goodwill is extremely subjective and fluctuates constantly. For this reason, non-purchased goodwill is not shown as an asset in the statement of financial position.
 
　　IAS 36 Impairment of assets applies
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　　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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