{"id":96631,"date":"2020-12-28T17:08:36","date_gmt":"2020-12-28T11:38:36","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=96631"},"modified":"2024-04-12T14:25:28","modified_gmt":"2024-04-12T08:55:28","slug":"retirements-and-disposals","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/retirements-and-disposals\/","title":{"rendered":"Retirements and Disposals"},"content":{"rendered":"\n

An intangible asset should be derecognised (eliminated from the balance sheet) on disposal or when no future economic benefits are expected from its use and subsequent disposal. Gains or losses arising from the retirement or disposal of an intangible asset should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and should be recognised as income or expense in the statement of profit and loss.<\/p>\n","protected":false},"excerpt":{"rendered":"

An intangible asset should be derecognised (eliminated from the balance sheet) on disposal or when no future economic benefits are expected from its use and subsequent disposal. Gains or losses arising from the retirement or disposal of an intangible asset should be determined as the difference between the net disposal proceeds and the carrying amount…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-96631","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nRetirements and Disposals - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/retirements-and-disposals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retirements and Disposals - Tutorial\" \/>\n<meta property=\"og:description\" content=\"An intangible asset should be derecognised (eliminated from the balance sheet) on disposal or when no future economic benefits are expected from its use and subsequent disposal. 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