文档介绍：IAS 38 Intangible Assets
IAS 38 Intangible Assets
31 March 2004
Contents
INTRODUCTION IN1-IN9>13
Reasons for revising IAS 38 IN2-IN4 Summary of main changes IN5-IN13
International Accounting Standard 38 Intangible Assets
OBJECTIVE 1
SCOPE 2-7
DEFINITIONS 8-17
Intangible Assets 9-17
Identifiability 11-12
Control 13-16
Future Economic Benefits 17
RECOGNITION AND MEASUREMENT 18-67
Separate Acquisition 25-32
Acquisition as Part of a bination 33-43
Measuring the Fair Value of an Intangible Asset Acquired in a bination 35-41
Subsequent Expenditure on an Acquired In-process Research and Development Project 42-43
Acquisition by way of a Government Grant 44
Exchanges of Assets 45-47
Internally Generated Goodwill 48-50
Internally Generated Intangible Assets 51-67
Research Phase 54-6>56
Development Phase 57-64
Cost of an Internally Generated Intangible Asset 65-67
RECOGNITION OF AN EXPENSE 68-71
Past Expenses not to be Recognised as an Asset 71
MEASUREMENT AFTER RECOGNITION 72-87
Cost Model 74
Revaluation Model 75-87
USEFUL LIFE 88-96
INTANGIBLE ASSETS WITH FINITE USEFUL LIVES 97-106
Amortisation Period and Amortisation Method 97-99
Residual Value 100-103
Review of Amortisation Period and Amortisation Method 104-106
INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES 107-110
Review of Useful Life Assessment 109-110
RECOVERABILITY OF THE CARRYING AMOUNT- IMPAIRMENT LOSSES 111
RETIREMENTS AND DISPOSALS 112-117
DISCLOSURE 118-128
General 118-123
Intangible Assets Measured after Recognition using the Revaluation Model 124-125
Research and Development Expenditure 126-127
Other Information 128
TRANSITIONAL PROVISIONS AND EFFECTIVE DATE 129-132
Exchanges of Similar Assets 131
Early Application 132
WITHDRAWAL OF IAS 38 (issued 1998) 133
APPROVAL OF IAS 38 BY THE BOARD
BASIS FOR CONCLUSIONS
DISSENTING OPINION
ILLUSTRATIVE EXAMPLES
Assessing the Useful Lives of Intangible Assets
TABLE OF CONCORDANCE
This revised Standard supersedes IAS