Copyright © 2012 McGraw-Hill Australia Pty Ltd PPTs to accompany Deegan, Australian Financial Accounting 7e 8-9 Revaluation of intangible assets AASB
{"Image DocumentName": "Revaluation of intangible assets", "Image ImageDescription": "AASB 138\u2014intangible assets may be revalued only if there is an \u2018active market\u2019 Only assets that have been acquired at cost can subsequently be revalued. Where revaluation occurs it must be to fair value of asset. Revaluations to be done regularly. Subsequent to a revaluation, any amortisation charges are to be based revalued amount. Revaluations of goodwill are not permitted in Australia. Refer to Worked Example 8.3, p. 264\u2014Revaluation of intangible assets.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}