Sample Essay
The direct impact of this statement has come in the accounting treatment of acquired intangible assets. This change has not only improved the way intangible assets are reported but has also helped the transparency in the representation of financial statements.
The previous standard permits the amortization of intangible assets whereas this amortization of intangible assets has been stopped to comply with other standards. As companies adopt this standard their cash flow and income statements would be directly affected and the analysis and valuations linked with these statements such as financial ratio analysis, capital budgeting and modeling. The changes in the standard are far reaching and provide a clear picture of treating intangible assets. There are also differing opinions of this standard which state that the standard does not indicate the method for estimating future values of intangible assets (Aranca).
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