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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

The Integration Formula


The expression to be integrated is the derivative of some function eg f(x) called the integrand.
When this expression is integrated the original function is restored plus a constant (C) called the constant of integration.
This is called the indefinite integral when the integration is not between two limiting values of x.
However when the integration is between two limiting values of x then the integral is called the definite integral and the constant of integration is not involved.
For any variable 'x' to the power of 'n' the integral is given by:
integration formula
In other words, increase the power of x by '1' and divide x by the new index.



Rule #1
Any constant(eg C) multiplied by a function f(x) can be integrated by placing the constant before the integration sign.
integration rule#1
Example
integration rule#1



Rule #2
The integral of two separate functions which are added together is the same as each function integrated separately then added together.
integration rule#2
Example
integration rule#1 eg#1



Rule #3
The addition of a constant to a variable doesn't change the form of the integral. However, x must be in the first degree ie no higher powers of x are involved. ('a' is a constant)
integration rule#3
Example
integration rule #3 example



Rule #4
If 'a' & 'b' are constants then x can be replaced by 'bx+a' with the integral remaining in the same form.
integration rule#4
Example
integration rule#4 example

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Posted by Muhammad Atif Saeed on 12:58. Filed under . You can follow any responses to this entry through the RSS 2.0. Feel free to 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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