Aqui Hiring

Suppose, Company A is aquiring only employees of Company B for payment of 10Cr which is valid for more than 2 years. My Question is can we capitalise this expense as Intangible Asset??

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Quick Summary
This discussion explores the capitalisation of employee acquisition costs as an intangible asset when Company A acquires employees from Company B for a significant sum. Participants discuss the applicability of AS 26, Ind AS, and US GAAP, noting that while AS 26 may not have specific provisions, Ind AS has criteria for capitalisation. US GAAP is mentioned as being more complex, with a cost basis approach suggested.

Nice question. It can be capitalised as no special provision in AS 26. But Indas has separately identifiable criteria to be met and there also we can capitalise. US gaap is bit complex and an article says it's valued on cost basis. The above also initially measured at cost basis. Then they must be specialists cause normal salaries/overheads are expensed as usual. It's bit complex

It can be capitalised as no special provision in AS 26. But Indas has separately identifiable criteria to be met and there also we can capitalise. US gaap is bit complex and an article says it's valued on cost basis. The above also initially measured at cost basis. Then they must be specialists cause normal salaries/overheads are expensed as usual. It's bit complex

Thank you sir

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