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Ocean Fresh
Salty Taste
Ocean Fresh
presented by
Salty Taste
Dian Kartika Sari
Cost is not reliable measured
Unidentifiable
Difficult to distinguished from the
initial development
1. Internally generated
2. Externally generated
Cannot be included into
balance sheet
Example : internally generated brand names, patents, trademark, license, software, goodwill.
Failed to be recognised as asset
We can refer this as goodwill
Arise only through business combination
Ocean Fresh
Difference between purchase price and the acquisition asset
Salty Taste
Record in balance sheet of acquirer
Guaranteeing repair to damage ship
Cost related to advertising and promotional activities
under AASB 138 para 69(c) should be expensed to Profit Loss Statement
Brand building advertising campaign
Under GAAP, cannot be capitalized into asset
Keep the ship at best original condition
Not prolong the useful life
Not adding new value
Part of advertising
& marketing
Profit Loss
Statement
Expensed
Repair cost of
Panamax ship
Not adding new value
to asset
Financial value hard
to determined
Cannot
be added
into
goodwill
Increase
reputation
Not part of business combination