Intangible Assets Off Setting and GAAP

 

(30). A¯úk©bxq m¤úwË (Intangible Assets)

-   ‡h mKj m¤úwËi ev¯—e Aw¯—Z¡ †bB, †`Lv hvq bv, ¯úk© Kiv ev †Quvqv hvq bv, A_P m¤úwË wn‡m‡e cÖ`k©b Ki‡Z nq, Zv‡`i‡K A¯úk©bxq m¤úwË e‡j|

-   G ai‡bi m¤úwË †_‡K e¨emvq my‡hvM myweav I †mev cvq|

-   K‡qKwU A¯úk©bxq m¤úwËi D`vniY wbgœiƒc t

(i).      mybvg (Good Will)	(ii).      gy`ªb ¯^Z¡ (Copy Right)
(iii).      ‡c‡U›U ¯^Z¡ (Patent Right)	(iv).      e¨emvwqK wPý (Trade Right)
(v).      e¨emvwqK bvg (Trade Name)

(31). Off Setting (Ad‡mwUs)

-   ‡`bv`vi A_ev M¨viv›Uvi-Gi FY cwi‡kv‡ai A¶gZvi Rb¨ Zv‡`i e¨vsK wnmv‡ei RgvK…Z A_© Seize K‡i FY wnmv‡ei mv‡_ mgš^q Kiv‡K Ad †mwUs ejv nq|

-   GQvovI, ¯’vqx m¤úwËi wecix‡Z mwÂZ AePq‡K ¯’vqx m¤úwË n‡Z ev` †`qv‡K Ad †mwUs ejv nq|

(32). GAAP (Generally Accepted Accounting Principles)

-   ‡h wbqg ev aviYv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ n‡q _v‡K Zv‡K me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv ev Generally Accepted Accounting Principles, ms‡¶‡c GAAP e‡j|

-   A_©vr, GAAP n‡jv Hme bxwZgvjv, hv wnmveweÁvb †KŠkj wbe©vPb Ges DËg wnmveweÁvb PP©v wn‡m‡e we‡ewPZ c×wZ‡Z Avw_©K weeiYxmg~n ˆZwii wnmveweÁvb †ckv‡K wb‡`©kbv †`q|

-   GAAP-Gi ˆewkó¨ wbgœiƒc t

            (i).      GAAP ev me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ nq Ges mKj †¶‡Î mZ¨ e‡j cÖgvwYZ nq;

         (ii).      me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv Øviv ixwZ, c×wZ, aviYv, ¯^Ztwm× Abykvmb cÖf„wZ‡K eySv‡bv n‡q _v‡K;

        (iii).      wnmveweÁvbxM‡Yi e¨w³MZ Kvh©vf¨vm, ivóªxq AvBb Ges Av`vj‡Zi ivq Øviv wnmvei¶Y bxwZ¸‡jv me©RbMÖvn¨ nq;

       (iv).      GB bxwZ AbymiY K‡i Avw_©K cÖwZ‡e`b cÖ¯‘Z Kiv nq e‡j e¨enviKvixMY †m¸‡jv mvaviYfv‡e e¨envi K‡i _v‡Kb;

                (v).      GB bxwZ Øviv mwVKfv‡e Avw_©K cÖwZ‡e`b cÖ¯‘Z, m¤ú` I `vq †`Lv‡bv hvq;