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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, 9 December 2011
Posted by Muhammad Atif Saeed

Limits at Infinity

Limits at Infinity

Limits at infinity are used to describe the behavior of functions as the independent variable increases or decreases without bound. If a function approaches a numerical value L in either of these situations, write


and f( x) is said to have a horizontal asymptote at y = L. A function may have different horizontal asymptotes in each direction, have a horizontal asymptote in one direction only, or have no horizontal asymptotes.
Evaluate 1: Evaluate
Factor the largest power of x in the numerator from each term and the largest power of x in the denominator from each term.
You find that




The function has a horizontal asymptote at y = 2.
Example 2: Evaluate
Factor x3 from each term in the numerator and x4 from each term in the denominator, which yields




The function has a horizontal asymptote at y = 0.
Example 3: Evaluate .
Factor x2 from each term in the numerator and x from each term in the denominator, which yields




Because this limit does not approach a real number value, the function has no horizontal asymptote as x increases without bound.
Example 4: Evaluate .
Factor x3 from each term of the expression, which yields



As in the previous example, this function has no horizontal asymptote as x decreases without bound.

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Posted by Muhammad Atif Saeed on 01:55. 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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