Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 91
Amortization of deferred acquisition costs
ОглавлениеThe amortization of deferred acquisition will be amortized on a constant level basis over the expected term of the related contracts.
Deferred acquisition costs are required to be written off for unexpected contract terminations.
Deferred acquisition costs are not subject to an impairment test.
