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Accounting for Intangible Assets

08 Mar 2012 / 0 Comments

Steve Collings looks at the fundamental principles in accounting for goodwill and intangible assets and also looks at some fundamental differences between current UK GAAP, IFRS and the proposed IFRS for SMEs.As accountants we are all aware that an intangible asset does not have any physical form

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Published On:Friday, 16 December 2011
Posted by Muhammad Atif Saeed

Integration: Differential Equations

Introduction
All equations with derivatives of a variable w.r.t. another are called 'differential equations'. A first order differential equation contains a first derivative eg dy/dx.
It might not be appreciated, but ALL integrals are derived from original 'first-order' differential equations.
differential equations theory#1
Example:
integration of differential eqs. theory #2



First Order with 'variables separable'
Solution is by collecting all the 'y' terms on one side, all the 'x' terms on the other and integrating each expression independently.
separable variables #1

Example #1
separable differential equations problem#1
Note how the constant of integration C changes its value.

Example #2
separated variable problem#2


First Order 'linear' differential equations
By definition 'linear' differential equation have the form:
linear differential equation#1
Dividing by f(x) to make the coefficient of dy/dx equal to '1', the equation becomes:
linear differential equation#2
(where P and Q are functions of x, and only x)
The key to solving these types of problem is to choose a multiplying factor(sometimes called an 'integrating factor') to make the LHS of the equation appear like a result from the Product Rule.
product rule
Example
differential equation problem#1

About the Author

Posted by Muhammad Atif Saeed on 13:05. Filed under . You can follow any responses to this entry through the RSS 2.0. Feel free to leave a response

By Muhammad Atif Saeed on 13:05. Filed under . Follow any responses to the RSS 2.0. Leave a response

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I am doing ACMA from Institute of Cost and Management Accountants Pakistan (Islamabad). Computer and Accounting are my favorite subjects contact Information: +923347787272 atifsaeedicmap@gmail.com atifsaeed_icmap@hotmail.com
  1. Accounting for Intangible Assets
  2. Fair Value Measurement of Financial Liabilities
  3. The Concept of Going Concern
  4. The Capital Asset Pricing Model
  5. Bond Valuation
  6. Asset Management Market Efficiency Asset Management Market Efficiency
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