国际会计准则38号无形资产英文版

国际会计准则38号无形资产英文版International Accounting Standard 38 - Intangible AssetsObjective:The objective of International Accounting Standard 38 (IAS 38) is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another International Financial Reporting Standard (IFRS).Definition:An intangible asset is defined as an identifiable non-monetary asset without physical substance. It can be acquired by purchase, development, or generated internally. Examples of intangible assets include patents, copyrights, trademarks, brand names, customer lists, software, and licenses.Recognition:According to IAS 38, an intangible asset shall be recognized if it meets certain criteria. Firstly, it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Secondly, the cost of the asset can be measured reliably.Measurement:Amortization:Intangible assets with a finite useful life shall be amortized over their useful lives. The amortization method should reflect the pattern in which the asset's economicbenefits are expected to be consumed by the entity. The amortization period should not exceed the asset's useful life.Impairment:An intangible asset with an indefinite useful life shouldnot be amortized but tested for impairment annually or whenever there is an indication of impairment. If the recoverable amount of the asset is less than its carrying amount, an impairmentloss should be recognized.Disclosure:IAS 38 requires certain disclosures related to intangible assets. These include the carrying amount of each significant class of intangible assets, a reconciliation of the carrying amount at the beginning and end of the period, accumulated amortization, and impairment losses recognized during the period.Research and Development Costs:Effective Date and Transition:Conclusion:IAS 38 provides guidance for the recognition, measurement, and disclosure of intangible assets. It ensures that these assets are accounted for in a consistent and transparent manner,enabling users of financial statements to make informed decisions.。

本科毕业论文（设计）外文翻译外文题目International Accounting Standard 38Intangible Assets外文出处IASCF38 Pages857－859外文作者 International Accounting Standards Board (IASB) 原文：International Accounting Standard 38Intangible Assets Objective1 The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets.Scope2 This Standard shall be applied in accounting for intangible assets, except:(a) intangible assets that are within the scope of another Standard;(b) financial assets, as defined in IAS 32 Financial Instruments: Presentation;(c) the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources);(d) expenditure on the development and extraction of minerals, oil, natural gasand similar non-regenerative resources.3 If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to:(a) intangible assets held by an entity for sale in the ordinary course of business (see IAS 2 Inventories and IAS 11 Construction Contracts).(b) deferred tax assets (see IAS 12 Income Taxes).(c) leases that are within the scope of IAS 17 Leases.(d) assets arising from employee benefits (see IAS 19 Employee Benefits).(e) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures.(f) goodwill acquired in a business combination (see IFRS 3 Business Combinations).(g) deferred acquisition costs, and intangible assets, arising from an insurer’s contractual rights under insurance contracts within the scope of IFRS 4 Insurance Contracts. IFRS 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. Therefore, the disclosure requirements in this Standard apply to those intangible assets.(h) non-current intangible assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.4 Some intangible assets may be contained in or on a physical substance such asa compact disc (in the case of computer software), legal documentation (in the case of a licence or patent) or film. In determining whether an asset that incorporates both intangible and tangible elements should be treated under IAS 16 Property, Plant and Equipment or as an intangible asset under this Standard, an entity uses judgement to assess which element is more significant. For example, computer software for a computer-controlled machine tool that cannot operate without that specific software is an integral part of the related hardware and it is treated as property, plant and equipment. The same applies to the operating system of a computer. When the software is not an integral part of the related hardware, computer software is treated as an intangible asset.5 This Standard applies to, among other things, expenditure on advertising, training, start-up, research and development activities. Research and development activities are directed to the development of knowledge. Therefore, although theseactivities may result in an asset with physical substance (eg a prototype), the physical element of the asset is secondary to its intangible component, ie the knowledge embodied in it.6 In the case of a finance lease, the underlying asset may be either tangible or intangible. After initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard. Rights under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights are excluded from the scope of IAS 17 and are within the scope of this Standard.7 Exclusions from the scope of a Standard may occur if activities or transactions are so specialised that they give rise to accounting issues that may need to be dealt with in a different way. Such issues arise in the accounting for expenditure on the exploration for, or development and extraction of, oil, gas and mineral deposits in extractive industries and in the case of insurance contracts. Therefore, this Standard does not apply to expenditure on such activities and contracts. However, this Standard applies to other intangible assets used (such as computer software), and other expenditure incurred (such as start-up costs), in extractive industries or by insurers.Definitions8 The following terms are used in this Standard with the meanings specified:An active market is a market in which all the following conditions exist:(a) the items traded in the market are homogeneous;(b) willing buyers and sellers can normally be found at any time;(c) prices are available to the public.Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.An asset is a resource:(a) controlled by an entity as a result of past events;(b) from which future economic benefits are expected to flow to the entity.Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated amortisation and accumulatedimpairment losses thereon.Cost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.Fair value of an asset is the amount for which that asset could be exchanged between knowledgeable, will ing parties in an arm’s length transaction.An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.An intangible asset is an identifiable non-monetary asset without physical substance.Monetary assets are money held and assets to be received in fixed or determinable amounts of money.Research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.The residual value of an intangible asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.Useful life is:(a) the period over which an asset is expected to be available for use by an entity;(b) the number of production or similar units expected to be obtained from the asset by an entity.Intangible assets9 Entities frequently expend resources, or incur liabilities, on the acquisition, development, maintenance or enhancement of intangible resources such as scientific or technical knowledge, design and implementation of new processes or systems, licences, intellectual property, market knowledge and trademarks (including brand names and publishing titles). Common examples of items encompassed by these broad headings are computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights.10 Not all the items described in paragraph 9 meet the definition of an intangible asset, ie identifiability, control over a resource and existence of future economic benefits. If an item within the scope of this Standard does not meet the definition of an intangible asset, expenditure to acquire it or generate it internally is recognised as an expense when it is incurred. However, if the item is acquired in a business combination, it forms part of the goodwill recognised at the acquisition date (see paragraph 68).DisclosureGeneral118 An entity shall disclose the following for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets:(a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used;(b) the amortisation methods used for intangible assets with finite useful lives;(c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period;(d) the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included;(e) a reconciliation of the carrying amount at the beginning and end of the period showing:(i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations;(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;(iii) increases or decreases during the period resulting from revaluations under paragraphs 75, 85 and 86 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (if any);(iv) impairment losses recognised in profit or loss during the period in accordance with IAS 36 (if any);(v) impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any);(vi) any amortisation recognised during the period;(vii) net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity;(viii) other changes in the carrying amount during the period.119 A class of intangible assets is a grouping of assets of a similar nature and use in an entity’s operations. Examples of separa te classes may include:(a) brand names;(b) mastheads and publishing titles;(c) computer software;(d) licences and franchises;(e) copyrights, patents and other industrial property rights, service and operating rights;(f) recipes, formulae, models, designs and prototypes;(g) intangible assets under development.The classes mentioned above are disaggregated (aggregated) into smaller (larger) classes if this results in more relevant information for the users of the financial statements.120 An entity discloses information on impaired intangible assets in accordance with IAS 36 in addition to the information required by paragraph 118(e)(iii)–(v).121 IAS 8 requires an entity to disclose the nature and amount of a change in an accounting estimate that has a material effect in the current period or is expected to have a material effect in subsequent periods. Such disclosure may arise from changes in:(a) the assessment of an intangible asset’s useful life;(b) the amortisation method;(c) residual values.122 An entity shall also disclose:(a) for an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessment of an indefinite useful life. In giving these reasons, the entity shall describe the factor(s) that played a significant role in determining that the asset has an indefinite useful life.(b) a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity’s financial statements.(c) for intangible assets acquired by way of a government grant and initially recognised at fair value (see paragraph 44):(i) the fair value initially recognised for these assets;(ii) their carrying amount;(iii) whether they are measured after recognition under the cost model or the revaluation model.(d) the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities.(e) the amount of contractual commitments for the acquisition of intangible assets.123 When an entity describes the factor(s) that played a significant role in determining that the useful life of an intangible asset is indefinite, the entity considers the list of factors in paragraph 90.Intangible assets measured after recognition using the revaluation model124 If intangible assets are accounted for at revalued amounts, an entity shall disclose the following:(a) by class of intangible assets:(i) the effective date of the revaluation;(ii) the carrying amount of revalued intangible assets;(iii) the carrying amount that would have been recognised had the revalued class of intangible assets been measured after recognition using the cost model in paragraph 74;(b) the amount of the revaluation surplus that relates to intangible assets at the beginning and end of the period, indicating the changes during the period and any restrictions on the distribution of the balance to shareholders;(c) the methods and significant a ssumptions applied in estimating the assets’ fair values.125 It may be necessary to aggregate the classes of revalued assets into larger classes for disclosure purposes. However, classes are not aggregated if this would result in the combination of a class of intangible assets that includes amounts measured under both the cost and revaluation models.Foreign source：International Accounting Standards Board (IASB) .International Accounting Standard38—Intangible Assets.IASCF38.2003：857－859.译文：国际会计准则第38 号无形资产目的1．本准则的目的是对其他国际会计准则中没有具体涉及的无形资产的会计处理进行规范。

国际会计准则38号无形资产ACCA P2考试：IAS 38 Intangible Assets1. IdentifiabilityAn intangible asset, whether generated internally or acquired in a business combination, is identifiable when it:• is separable; or• arises from contractual or other legal rights.2. Initial MeasurementIntangible assets should be measured initially at cost, following the same principles as for tangible assets.An intangible asset may be acquired:separately;as part of a business combination;by way of a government grant;internally generated; orby an exchange of assets.3. Subsequent MeasurementAn entity can choose either a cost or revaluation model.3.1 Cost ModelCost less any accumulated amortisation and any accumulated impairment losses.3.2 Revaluation ModelRevalued amount, being fair value at the date of the revaluation less any subsequent accumulated amortisation and any accumulated impairment losses.Fair value must be measured by reference to an active market.This is different from the treatment of revaluation under IAS 16 where depre cia ted replacement cost can be used when there is no evidence of market value.The revaluation model does not allow:the revaluation of intangible assets which have not previously been recognised as assets;the initial recognition of intangible assets at amounts other than their cost.The revaluation is carried out according to the same principles applied in accounting for other assets. For example:surplus is taken through other comprehensive income and increases the revaluation surplus;deficit is expensed unless covered by a previously recognised surplus;all intangibles in the class must be revalued, etc.。

国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。

国际会计准则号无形资产无形资产是指没有实物形态的非货币性资产。

它们是企业在生产经营过程中产生的，具有经济价值、可遗传与可依法支配的资产，但不包括金融工具、存货、生产性生物资产和可供出售的有形资产等。

根据国际会计准则第38号，“无形资产”，无形资产必须符合以下条件：首先，无形资产具有可辨认性，即能够区分和区别于其他资产。

其次，无形资产有经济价值，即能够为企业带来经济利益。

第三，无形资产已经控制或具备监管权，即企业有权决定资产如何使用、获取资产的经济利益，以及防止他人使用该资产。

最后，无形资产的成本能够可靠地进行可衡量。

针对无形资产的会计处理，国际会计准则第38号规定了两种方法：成本模型和再估计模型。

成本模型是指对无形资产的初始计量采取成本原则，即以购买或自行研发的成本作为资产的初始值。

企业在使用过程中，按照会计准则的相关规定进行摊销，即在合理使用寿命内，按适当的方法分摊无形资产的成本。

再估计模型是指在无形资产在期间内，针对其价值和可用性进行定期重新评估。

如果资产的价值减少到没有经济价值，或者可用性减少到无法防止他人使用的情况下，企业需要进行减值损失的确认。

根据国际会计准则第38号，无形资产的确认原则主要有两个方面的要求。

首先，无形资产必须可靠。

这要求企业对无形资产的价值进行合理估计，并提供充分的证据和信息来支持。

其次，无形资产必须有经济利益流入企业。

这要求企业能够合理地推断，在一定期限内，无形资产能够为企业带来经济利益。

此外，国际会计准则第38号还规定了无形资产的披露要求。

企业应当在财务报表中披露无形资产的种类、计量方法、摊销方法和期限、减值损失等信息。

同时，还需要披露无形资产的使用寿命、使用范围、成本及其分摊的方法等情况。

总之，国际会计准则第38号为无形资产的会计处理提供了详细的指导。

根据该准则，企业需要根据无形资产的可辨认性、经济价值和控制权等条件来确认无形资产，并按照成本模型或再估计模型进行会计处理。

目录CHAPTER 1 SUMMARY1.1 Accounting Regulation (1)1.2 History of IASB (7)CHAPTER 2 PRESENTATION2.1 Framework for the Preparation and Presentation of FinancialStatements (12)2.2 IAS1 Presentation of Financial Statements (18)2.3 IAS7 Cash Flow Statements (25)2.4 IAS8 Accounting Policies, Changes in Accounting Estimates andErrors (30)CHAPTER 3 BANLANCE SHEET AND INCOME STATEMENT3.1 IAS2 Inventories (34)3.2 IAS11 Construction Contracts (41)3.3 IAS18 Revenue (49)3.4 IAS23 Borrowing Costs (56)3.5 IAS37 Provisions, Contingent Liabilities and ContingentAssets (61)3.6 IAS12＊Income Taxes (77)3.7 IAS16＊Property, Plant, and Equipment (80)3.8 IAS17＊Leases (84)CHAPTER 4 DISCLOSURE4.1 IAS10 Events After the Balance Sh eet Date (88)4.2 IAS14 Segment Reporting (93)4.3 IAS24 Related Party Disclosures (108)4.4 IAS34 Interim Financial Reporting (113)CHARPTER 1 SUMMARY1.1 Accounting Regulation广义的会计规范所覆盖的范畴很广，其形成方式也各不相同。

（最新）新发布企业会计准则目录、会计科目、财务报表(中英文)Change in bank loans新发布企业会计准则目录(中英文对照版)企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange ofnon-monetary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensation )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)112. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment)13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts)17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations)22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases) 23.企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)27. 企业会计准则第26 号--------再保险合同2(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financialinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises)3新会计科目表(中英文对照版)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents 100901 外埠存款Other city Cash in bank 100902 银行本票 Cashier''s cheque 100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments -corporate funds 110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis41271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents5非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable6217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax payable 217109 应交土地使用税Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable 2176 其他应交款Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value 2211 预计负债Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves7311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment 利润Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable 314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit8财务报表中英对照一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due withinone year减:短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减:应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable减:其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable9存货 Inventory减:存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work 待摊费用Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减:长期股权投资减值准备 Less: Impairment for long-term equity investment 减:长期债权投资减值准备 Less: Impairment for long-term debt investment 减:委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment其中:合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets固定资产原值 Cost减:累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减:固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets 在建工程Construction in progress减:在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of10固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets 无形资产Intangible assets减:无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets 长期待摊费用 Long-term deferred expense 融资租赁——未担保余值 Finance lease – Unguaranteed residual valuesReceivables 融资租赁——应收融资租赁款 Finance lease –其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者(或股东)权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year11其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项 Deferred Tax liabilities 负债合计 Total liability少数股东权益 Minority interests所有者权益(或股东权益) Owners’ Equity实收资本(或股本) Paid in capital减;已归还投资 Less: Capital redemption 实收资本(或股本)净额 Net bal of Paid in capital 资本公积 Capital Reserves盈余公积 Surplus Reserves其中:法定公益金 Include: Statutory reserves 未确认投资损失Unrealised investment losses 未分配利润 Retained profits after appropriation 其中:本年利润 Include: Profits for the year 外币报表折算差额 Translation reserve所有者(或股东)权益合计 Total Equity负债及所有者(或股东)权益合计 Total Liability & Equity12三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue减:主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润(亏损以―—‖填列) Gross Profit ( - means loss)加:其他业务收入 Add: Other operating income减:其他业务支出 Less: Other operating expense减:营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润(亏损以―—‖填列) Profit from operation ( - means loss) 加:投资收益(亏损以―—‖填列) Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减:营业外支出 Less: Non-operating expense四、利润总额(亏损总额以―—‖填列) Profit before Tax减:所得税 Less: Income tax少数股东损益 Minority interest加:未确认投资损失 Add: Unrealised investment losses五、净利润(净亏损以―—‖填列) Net profit ( - means loss)加:年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss) 减:提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution 减:应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend 转作资本(或股本)的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料: Supplementary Information:1( 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2( 自然灾害发生损失 Losses from natural disaster3( 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies4( 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates1314。

国际会计准则第38号无形资产根据IAS38，企业应当按照成本模式进行无形资产的初始计量，即以取得该资产所需支付的现金或现金等价物的代价计量。

如果无法合理地确定无形资产取得代价的金额，应当将其计量为零。

无形资产的成本包括直接相关的取得费用，如法律和专业费用，以及在取得资产后发生的直接增加值的费用。

相反，与普通运营相关的间接费用应被视为期间费用，而不是资本化到无形资产。

无形资产有两种主要的会计处理模式。

一种是成本模式，根据成本模式，无形资产应该按照初始成本减去累计摊销金额计量。

摊销是以和资产的预期使用寿命相一致的方式进行的。

另一种是公允价值模式，根据公允价值模式，无形资产应该按照公允价值计量。

资产的公允价值是指市场上获得资产的价格，而不是资产的初始成本。

根据IAS38，企业应当进行定期的减值测试，以确定无形资产是否有持续的可减值迹象。

如果有可减值迹象，企业需要进行减值测试，以确定资产的可恢复金额。

资产的可恢复金额是指资产预计未来现金流量的现值，减去资产预期未来净现金流量现值所需的折旧和摊销。

如果资产的可恢复金额低于其账面价值，就需要进行减值损失的计提。

减值损失的计提金额应使资产的账面价值降低到可恢复金额的水平。

除了对无形资产的会计处理，IAS38还要求企业按照特定的披露要求对无形资产进行披露。

披露内容包括对无形资产的性质和用途的说明，无形资产的初始成本，摊销费用，减值损失的计提情况等。

总结起来，国际会计准则第38号规范了无形资产的会计处理和披露。

它要求企业根据成本模式或公允价值模式对无形资产进行计量，进行定期的减值测试，并按照特定的披露要求对无形资产进行披露。

这些规定有助于提高无形资产的会计透明度和可比性，为投资者和利益相关者提供更准确的信息。

IAS 38© IASCF 1951International Accounting Standard 38Intangible AssetsThis version includes amendments resulting from IFRSs issued up to 31 December 2009 with an effective date no later than 1 January 2010.IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998.n April 2001 the I nternational Accounting Standards Board (I ASB) resolved that all Standards and I nterpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.IAS 38 was subsequently amended by the following IFRSs:•I AS 8Accounting Policies, Changes in Accounting Estimates and Errors(issued December 2003)•I AS 16Property, Plant and Equipment (as revised in December 2003)•I AS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•I FRS 2 Share-based Payment (issued February 2004)•I FRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004).I n March 2004 the I ASB issued a revised I AS 38, which was also amended by I FRS 5.Since then, IAS 38 and its accompanying documents have been amended by the following IFRSs:•I FRS 6 Exploration for and Evaluation of Mineral Resources (issued December 2004)•I AS 23Borrowing Costs (as revised in March 2007)*•I AS 1 Presentation of Financial Statements (as revised in September 2007)*•I FRS 3 Business Combinations (as revised in January 2008)†•Improvements to IFRSs (issued May 2008)*•Improvements to IFRSs (issued April 2009).†The following Interpretations refer to IAS 38, as revised in 2004:•SIC-29 Service Concession Arrangements: Disclosures (issued December 2001)•SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended)•I FRI C 4 Determining whether an Arrangement contains a Lease (issued December 2004)•I FRI C 12Service Concession Arrangements (issued November 2006 and subsequently amended).*effective date 1 January 2009†effective date 1 July 2009IAS 381952© IASCF C ONTENTSparagraphs INTRODUCTIONIN1–IN13INTERNATIONAL ACCOUNTING STANDARD 38INTANGIBLE ASSETSOBJECTIVE1SCOPE2–7DEFINITIONS8–17Intangible assets9–17Identifiability11–12Control13–16Future economic benefits17RECOGNITION AND MEASUREMENT18–67Separate acquisition25–32Acquisition as part of a business combination33–43Measuring the fair value of an intangible asset acquired in a businesscombination35–41Subsequent expenditure on an acquired in-process research anddevelopment project42–43Acquisition by way of a government grant44Exchanges of assets45–47Internally generated goodwill48–50Internally generated intangible assets51–67Research phase54–56Development phase57–64Cost of an internally generated intangible asset65–67RECOGNITION OF AN EXPENSE68–71Past expenses not to be recognised as an asset71MEASUREMENT AFTER RECOGNITION72–87Cost model74Revaluation model75–87USEFUL LIFE88–96INTANGIBLE ASSETS WITH FINITE USEFUL LIVES97–106Amortisation period and amortisation method97–99Residual value100–103Review of amortisation period and amortisation method104–106INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES107–110Review of useful life assessment109–110IAS 38RECOVERABILITY OF THE CARRYING AMOUNT—IMPAIRMENT LOSSES111 RETIREMENTS AND DISPOSALS112–117 DISCLOSURE118–128 General118–123 Intangible assets measured after recognition using the revaluation model124–125 Research and development expenditure126–127 Other information128 TRANSITIONAL PROVISIONS AND EFFECTIVE DATE130–132 Exchanges of similar assets131 Early application132 WITHDRAWAL OF IAS 38 (ISSUED 1998)133 APPROVAL BY THE BOARD OF IAS 38 ISSUED IN MARCH 2004BASIS FOR CONCLUSIONSDISSENTING OPINIONSILLUSTRATIVE EXAMPLESAssessing the useful lives of intangible assets© IASCF1953IAS 38International Accounting Standard 38 Intangible Assets (IAS 38) is set out in paragraphs 1–133. All the paragraphs have equal authority but retain the I ASC format of the Standard when it was adopted by the IASB. IAS 38 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. 1954© IASCFIAS 38 IntroductionI N1I nternational Accounting Standard 38 Intangible Assets (I AS 38) replaces I AS 38Intangible Assets (issued in 1998), and should be applied:(a)on acquisition to the accounting for intangible assets acquired in businesscombinations for which the agreement date is on or after 31 March 2004.(b)to all other intangible assets, for annual periods beginning on or after31March 2004.Earlier application is encouraged.Reasons for revising IAS38IN2The International Accounting Standards Board developed this revised IAS38 as part of its project on business combinations. The project’s objective is to improve the quality of, and seek international convergence on, the accounting for business combinations and the subsequent accounting for goodwill and intangible assets acquired in business combinations.N3The project has two phases. The first phase resulted in the Board issuing simultaneously I FRS 3 Business Combinations and revised versions of I AS 38 and IAS36 Impairment of Assets. The Board’s deliberations during the first phase of the project focused primarily on:(a)the method of accounting for business combinations;(b)the initial measurement of the identifiable assets acquired and liabilitiesand contingent liabilities assumed in a business combination;(c)the recognition of provisions for terminating or reducing the activities ofan acquiree;(d)the treatment of any excess of the acquirer’s interest in the fair values ofidentifiable net assets acquired in a business combination over the cost ofthe combination; and(e)the accounting for goodwill and intangible assets acquired in a businesscombination.IN4Therefore, the Board’s intention while revising IAS 38 was to reflect only those changes related to its decisions in the Business Combinations project, and not to reconsider all of the requirements in IAS 38. The changes that have been made in the Standard are primarily concerned with clarifying the notion of ‘identifiability’ as it relates to intangible assets, the useful life and amortisation of intangible assets, and the accounting for in-process research and development projects acquired in business combinations.© IASCF1955IAS 38Summary of main changesDefinition of an intangible assetI N5The previous version of I AS 38 defined an intangible asset as an identifiablenon-monetary asset without physical substance held for use in the production or supply of goods or services, for rental to others, or for administrative purposes.The requirement for the asset to be held for use in the production or supply of goods or services, for rental to others, or for administrative purposes has been removed from the definition of an intangible asset.IN6The previous version of IAS 38 did not define ‘identifiability’, but stated that an intangible asset could be distinguished clearly from goodwill if the asset was separable, but that separability was not a necessary condition for identifiability.The Standard states that an asset meets the identifiability criterion in the definition of an intangible asset when it:(a)is separable, ie capable of being separated or divided from the entity andsold, transferred, licensed, rented or exchanged, either individually ortogether with a related contract, asset or liability; or(b)arises from contractual or other legal rights, regardless of whether thoserights are transferable or separable from the entity or from other rightsand obligations.Criteria for initial recognitionIN7The previous version of IAS38 required an intangible asset to be recognised if, and only if, it was probable that the expected future economic benefits attributable to the asset would flow to the entity, and its cost could be measured reliably. These recognition criteria have been included in the Standard. However, additional guidance has been included to clarify that:(a)the probability recognition criterion is always considered to be satisfied forintangible assets that are acquired separately or in a business combination.(b)the fair value of an intangible asset acquired in a business combination canbe measured with sufficient reliability to be recognised separately fromgoodwill.Subsequent expenditureIN8Under the previous version of IAS 38, the treatment of subsequent expenditure on an in-process research and development project acquired in a business combination and recognised as an asset separately from goodwill was unclear.The Standard requires such expenditure to be:(a)recognised as an expense when incurred if it is research expenditure;(b)recognised as an expense when incurred if it is development expenditurethat does not satisfy the criteria in IAS 38 for recognising such expenditureas an intangible asset; and1956© IASCFIAS 38(c)recognised as an intangible asset if it is development expenditure thatsatisfies the criteria in I AS 38 for recognising such expenditure as anintangible asset.Useful lifeIN9The previous version of IAS 38 was based on the assumption that the useful life of an intangible asset is always finite, and included a rebuttable presumption that the useful life cannot exceed twenty years from the date the asset is available for use. That rebuttable presumption has been removed. The Standard requires an intangible asset to be regarded as having an indefinite useful life when, based on an analysis of all of the relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity.IN10The previous version of IAS 38 required that if control over the future economic benefits from an intangible asset was achieved through legal rights granted for a finite period, the useful life of the intangible asset could not exceed the period of those rights, unless the rights were renewable and renewal was virtually certain.The Standard requires that:(a)the useful life of an intangible asset arising from contractual or other legalrights should not exceed the period of those rights, but may be shorterdepending on the period over which the asset is expected to be used by theentity; and(b)if the rights are conveyed for a limited term that can be renewed, the usefullife should include the renewal period(s) only if there is evidence to supportrenewal by the entity without significant cost.Intangible assets with indefinite useful livesIN11The Standard requires that:(a)an intangible asset with an indefinite useful life should not be amortised.(b)the useful life of such an asset should be reviewed each reporting period todetermine whether events and circumstances continue to support anindefinite useful life assessment for that asset. If they do not, the change inthe useful life assessment from indefinite to finite should be accounted foras a change in an accounting estimate.Impairment testing intangible assets with finite useful lives IN12The previous version of IAS 38 required the recoverable amount of an intangible asset that was amortised over a period exceeding twenty years from the date it was available for use to be estimated at least at each financial year-end, even if there was no indication that the asset was impaired. This requirement has been removed. Therefore, an entity needs to determine the recoverable amount of an intangible asset with a finite useful life that is amortised over a period exceeding twenty years from the date it is available for use only when, in accordance with IAS36, there is an indication that the asset may be impaired.© IASCF1957IAS 38DisclosureIN13If an intangible asset is assessed as having an indefinite useful life, the Standard requires an entity to disclose the carrying amount of that asset and the reasons supporting the indefinite useful life assessment.1958© IASCFIAS 38© IASCF 1959International Accounting Standard 38Intangible AssetsObjective1The objective of this Standard is to prescribe the accounting treatment forintangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if,specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets.Scope2This Standard shall be applied in accounting for intangible assets, except:(a)intangible assets that are within the scope of another Standard;(b)financial assets, as defined in IAS 32 Financial Instruments: Presentation ;(c )the rec ognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources ); and (d)expenditure on the development and extraction of minerals, oil, natural gasand similar non-regenerative resources.3I f another Standard prescribes the accounting for a specific type of intangibleasset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to:(a)intangible assets held by an entity for sale in the ordinary course of business (see IAS 2 Inventories and IAS 11 Construction Contracts ). (b)deferred tax assets (see IAS 12 Income Taxes ). (c)leases that are within the scope of IAS 17 Leases . (d)assets arising from employee benefits (see IAS 19 Employee Benefits ). (e)financial assets as defined in IAS 32. The recognition and measurement ofsome financial assets are covered by IAS 27 Consolidated and Separate FinancialStatements , IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures .(f)goodwill acquired in a business combination (see I FRS 3 BusinessCombinations ).(g)deferred acquisition costs, and intangible assets, arising from an insurer’scontractual rights under insurance contracts within the scope of I FRS 4Insurance Contracts . IFRS 4 sets out specific disclosure requirements for thosedeferred acquisition costs but not for those intangible assets. Therefore,the disclosure requirements in this Standard apply to those intangibleassets.IAS 38(h)non-current intangible assets classified as held for sale (or included in adisposal group that is classified as held for sale) in accordance with IFRS 5Non-current Assets Held for Sale and Discontinued Operations.4Some intangible assets may be contained in or on a physical substance such as a compact disc (in the case of computer software), legal documentation (in the case of a licence or patent) or film. In determining whether an asset that incorporates both intangible and tangible elements should be treated under IAS 16 Property, Plant and Equipment or as an intangible asset under this Standard, an entity uses judgement to assess which element is more significant. For example, computer software for a computer-controlled machine tool that cannot operate without that specific software is an integral part of the related hardware and it is treated as property, plant and equipment. The same applies to the operating system of a computer. When the software is not an integral part of the related hardware, computer software is treated as an intangible asset.5This Standard applies to, among other things, expenditure on advertising, training, start-up, research and development activities. Research and development activities are directed to the development of knowledge. Therefore, although these activities may result in an asset with physical substance (eg a prototype), the physical element of the asset is secondary to its intangible component, ie the knowledge embodied in it.6I n the case of a finance lease, the underlying asset may be either tangible or intangible. After initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard. Rights under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights are excluded from the scope of IAS 17 and are within the scope of this Standard.7Exclusions from the scope of a Standard may occur if activities or transactions are so specialised that they give rise to accounting issues that may need to be dealt with in a different way. Such issues arise in the accounting for expenditure on the exploration for, or development and extraction of, oil, gas and mineral deposits in extractive industries and in the case of insurance contracts.Therefore, this Standard does not apply to expenditure on such activities and contracts. However, this Standard applies to other intangible assets used (such as computer software), and other expenditure incurred (such as start-up costs), in extractive industries or by insurers.Definitions8The following terms are used in this Standard with the meanings specified: An active market is a market in which all the following conditions exist:(a)the items traded in the market are homogeneous;(b)willing buyers and sellers can normally be found at any time; and(c)prices are available to the public.Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.1960© IASCFIAS 38© IASCF 1961An asset is a resource:(a)controlled by an entity as a result of past events; and (b)from which future economic benefits are expected to flow to the entity.Carrying amount is the amount at which an asset is recognised in the statement of finan c ial position after dedu c ting any a c c umulated amortisation and accumulated impairment losses thereon.Cost is the amount of cash or cash equivalents paid or the fair value of other onsideration given to ac quire an asset at the time of its ac quisition or c onstruc tion, or, when applic able, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs,eg IFRS 2 Share-based Payment .Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices,products, processes, systems or services before the start of commercial production or use.Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.Fair value of an asset is the amount for whic h that asset c ould be exc hanged between knowledgeable, willing parties in an arm’s length transaction.An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.An intangible asset is an identifiable non-monetary asset without physic al substance.Monetary assets are money held and assets to be received in fixed or determinable amounts of money.Research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.The residual value of an intangible asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.Useful life is:(a)the period over whic h an asset is expec ted to be available for use by an entity; or (b)the number of produc tion or similar units expec ted to be obtained fromthe asset by an entity.IAS 38Intangible assets9Entities frequently expend resources, or incur liabilities, on the acquisition, development, maintenance or enhancement of intangible resources such as scientific or technical knowledge, design and implementation of new processes or systems, licences, intellectual property, market knowledge and trademarks (including brand names and publishing titles). Common examples of items encompassed by these broad headings are computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights.10Not all the items described in paragraph 9 meet the definition of an intangible asset, ie identifiability, control over a resource and existence of future economic benefits. If an item within the scope of this Standard does not meet the definition of an intangible asset, expenditure to acquire it or generate it internally is recognised as an expense when it is incurred. However, if the item is acquired ina business combination, it forms part of the goodwill recognised at theacquisition date (see paragraph 68).Identifiability11The definition of an intangible asset requires an intangible asset to be identifiable to distinguish it from goodwill. Goodwill recognised in a business combination is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. The future economic benefits may result from synergy between the identifiable assets acquired or from assets that, individually, do not qualify for recognition in the financial statements.12An asset is identifiable if it either:(a)is separable, ie is capable of being separated or divided from the entity andsold, transferred, lic ensed, rented or exc hanged, either individually ortogether with a related contract, identifiable asset or liability, regardless ofwhether the entity intends to do so; or(b)arises from contractual or other legal rights, regardless of whether thoserights are transferable or separable from the entity or from other rightsand obligations.Control13An entity controls an asset if the entity has the power to obtain the future economic benefits flowing from the underlying resource and to restrict the access of others to those benefits. The capacity of an entity to control the future economic benefits from an intangible asset would normally stem from legal rights that are enforceable in a court of law. In the absence of legal rights, it is more difficult to demonstrate control. However, legal enforceability of a right is not a necessary condition for control because an entity may be able to control the future economic benefits in some other way.1962© IASCFIAS 38 14Market and technical knowledge may give rise to future economic benefits.An entity controls those benefits if, for example, the knowledge is protected by legal rights such as copyrights, a restraint of trade agreement (where permitted) or by a legal duty on employees to maintain confidentiality.15An entity may have a team of skilled staff and may be able to identify incremental staff skills leading to future economic benefits from training. The entity may also expect that the staff will continue to make their skills available to the entity.However, an entity usually has insufficient control over the expected future economic benefits arising from a team of skilled staff and from training for these items to meet the definition of an intangible asset. For a similar reason, specific management or technical talent is unlikely to meet the definition of an intangible asset, unless it is protected by legal rights to use it and to obtain the future economic benefits expected from it, and it also meets the other parts of the definition.16An entity may have a portfolio of customers or a market share and expect that, because of its efforts in building customer relationships and loyalty, the customers will continue to trade with the entity. However, in the absence of legal rights to protect, or other ways to control, the relationships with customers or the loyalty of the customers to the entity, the entity usually has insufficient control over the expected economic benefits from customer relationships and loyalty for such items (eg portfolio of customers, market shares, customer relationships and customer loyalty) to meet the definition of intangible assets. In the absence of legal rights to protect customer relationships, exchange transactions for the same or similar non-contractual customer relationships (other than as part of a business combination) provide evidence that the entity is nonetheless able to control the expected future economic benefits flowing from the customer relationships. Because such exchange transactions also provide evidence that the customer relationships are separable, those customer relationships meet the definition of an intangible asset.Future economic benefits17The future economic benefits flowing from an intangible asset may include revenue from the sale of products or services, cost savings, or other benefits resulting from the use of the asset by the entity. For example, the use of intellectual property in a production process may reduce future production costs rather than increase future revenues.Recognition and measurement18The recognition of an item as an intangible asset requires an entity to demonstrate that the item meets:(a)the definition of an intangible asset (see paragraphs 8–17); and(b)the recognition criteria (see paragraphs 21–23).This requirement applies to costs incurred initially to acquire or internally generate an intangible asset and those incurred subsequently to add to, replace part of, or service it.© IASCF1963IAS 3819Paragraphs 25–32 deal with the application of the recognition criteria to separately acquired intangible assets, and paragraphs 33–43 deal with their application to intangible assets acquired in a business combination.Paragraph44 deals with the initial measurement of intangible assets acquired by way of a government grant, paragraphs 45–47 with exchanges of intangible assets, and paragraphs 48–50 with the treatment of internally generated goodwill. Paragraphs 51–67 deal with the initial recognition and measurement of internally generated intangible assets.20The nature of intangible assets is such that, in many cases, there are no additions to such an asset or replacements of part of it. Accordingly, most subsequent expenditures are likely to maintain the expected future economic benefits embodied in an existing intangible asset rather than meet the definition of an intangible asset and the recognition criteria in this Standard. In addition, it is often difficult to attribute subsequent expenditure directly to a particular intangible asset rather than to the business as a whole. Therefore, only rarely will subsequent expenditure—expenditure incurred after the initial recognition of an acquired intangible asset or after completion of an internally generated intangible asset—be recognised in the carrying amount of an asset. Consistently with paragraph 63, subsequent expenditure on brands, mastheads, publishing titles, customer lists and items similar in substance (whether externally acquired or internally generated) is always recognised in profit or loss as incurred. This is because such expenditure cannot be distinguished from expenditure to develop the business as a whole.21An intangible asset shall be recognised if, and only if:(a)it is probable that the expected future economic benefits that areattributable to the asset will flow to the entity; and(b)the cost of the asset can be measured reliably.22An entity shall assess the probability of expected future economic benefits using reasonable and supportable assumptions that represent management’s best estimate of the set of economic conditions that will exist over the useful life of the asset.23An entity uses judgement to assess the degree of certainty attached to the flow of future economic benefits that are attributable to the use of the asset on the basis of the evidence available at the time of initial recognition, giving greater weight to external evidence.24An intangible asset shall be measured initially at cost.Separate acquisition25Normally, the price an entity pays to acquire separately an intangible asset will reflect expectations about the probability that the expected future economic benefits embodied in the asset will flow to the entity. In other words, the entity expects there to be an inflow of economic benefits, even if there is uncertainty about the timing or the amount of the inflow. Therefore, the probability recognition criterion in paragraph 21(a) is always considered to be satisfied for separately acquired intangible assets.1964© IASCF。