網頁When an exchange lacks commercial substance, the assets received are measured at the lessor of the carrying amount or the fair value of the assets given up. If a company receives an intangible asset at no cost or for a nominal cost in the form of a government grant such as a grant of timber rights, then the fair value of the intangible asset acquired is typically … 網頁Disclosures for PPE and Intangible Assets are same. Gross carrying amount and accumulated depreciation for major asset classed or in total. General description of depreciation methods used. Aggregate amortization expense. Estimated amortization expense next 5 years.

National Cinemedia, Inc. (NCMI) 10-K Annual Report April 2024

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9.3 Assigning assets and liabilities to reporting units - PwC

網頁If the carrying amount exceeds the recoverable amount, the asset is described as impaired. The entity must reduce the carrying amount of the asset to its recoverable … 網頁An intangible asset is carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated amortisation and any subsequent … 網頁2024年6月28日 · Disclosures. Climate-related matters may significantly affect the useful lives and the residual values of PP&E and intangible assets. If management re-estimates an asset’s useful life and/or residual value, then it discloses the nature and amount of the change in that estimate. It provides this disclosure for a change in estimate that either ... the green gasket review