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??

Replies (3)
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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details