财务报表标准--无形资产

IntangibleAssetsThisrevisedStandardsupersedesFRS38(2003)IntangibleAssetsandshouldbeappliedonacquisitiontointangibleassetsacquiredinbusinesscombinationsandtoallotherintangibleassetsforannualperiodsbeginningonorafter1July2004.ConsequentialamendmentsweremadeinAugust2005.Earlierapplicationisencouraged.FRS38FINANCIALREPORTINGSTANDARDContentsparagraphsINTRODUCTIONIN1-IN13ReasonsforrevisingFRS38IN2-IN4SummaryofmainchangesIN5-IN13FinancialReportingStandard38IntangibleAssetsOBJECTIVE1SCOPE2-7DEFINITIONS8-17IntangibleAssets9-17Identifiability11-12Control13-16FutureEconomicBenefits17RECOGNITIONANDMEASUREMENT18-67SeparateAcquisition25-32AcquisitionasPartofaBusinessCombination33-43MeasuringtheFairValueofanIntangibleAssetAcquiredinaBusinessCombination35-41SubsequentExpenditureonanAcquiredIn-processResearchandDevelopmentProject42-43AcquisitionbywayofaGovernmentGrant44ExchangesofAssets45-47InternallyGeneratedGoodwill48-50InternallyGeneratedIntangibleAssets51-67ResearchPhase54-56DevelopmentPhase57-64CostofanInternallyGeneratedIntangibleAsset65-67RECOGNITIONOFANEXPENSE68-71PastExpensesnottobeRecognisedasanAsset71MEASUREMENTAFTERRECOGNITION72-87CostModel74RevaluationModel75-87USEFULLIFE88-96INTANGIBLEASSETSWITHFINITEUSEFULLIVES97-106AmortisationPeriodandAmortisationMethod97-99ResidualValue100-103ReviewofAmortisationPeriodandAmortisationMethod104-106INTANGIBLEASSETSWITHINDEFINITEUSEFULLIVES107-110ReviewofUsefulLifeAssessment109-110RECOVERABILITYOFTHECARRYINGAMOUNT—IMPAIRMENTLOSSES111RETIREMENTSANDDISPOSALS112-117continued...DISCLOSURE118-128General118-123IntangibleAssetsMeasuredafterRecognitionusingtheRevaluationModel124-125ResearchandDevelopmentExpenditure126-127OtherInformation128TRANSITIONALPROVISIONSANDEFFECTIVEDATE129-132ExchangesofSimilarAssets131EarlyApplication132WITHDRAWALOFFRS38(issued2003)133ILLUSTRATIVEEXAMPLESAssessingtheUsefulLivesofIntangibleAssetsTABLEOFCONCORDANCEFinancialReportingStandard38IntangibleAssets(FRS38)issetoutinparagraphs1-133.Alltheparagraphshaveequalauthority.FRS38shouldbereadinthecontextofitsobjectiveConclusions,thePrefacetoFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.FRS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.1IntroductionIN1.FinancialReportingStandard38IntangibleAssets(FRS38)replacesFRS38IntangibleAssets(issuedin2003),andshouldbeappliedonacquisitiontotheaccountingforintangibleassetsacquiredinbusinesscombinationsandtoallotherintangibleassetsforannualperiodsbeginningonorafter1July2004.Earlierapplicationisencouraged.ReasonsforrevisingFRS38IN2.ThisrevisedFRS38wasdevelopedaspartoftheprojectonbusinesscombinations.Theproject’sobjectiveistoimprovethequalityof,andseekinternationalconvergenceon,theaccountingforbusinesscombinationsandthesubsequentaccountingforgoodwillandintangibleassetsacquiredinbusinesscombinations.IN3.Theprojecthastwophases.ThefirstphaseresultedintheissuanceofFRS103BusinessCombinationsandrevisedversionsofFRS38andFRS36ImpairmentofAssetssimultaneously.Thedeliberationsduringthefirstphaseoftheprojectfocusedprimarilyon:(a)themethodofaccountingforbusinesscombinations;(b)theinitialmeasurementoftheidentifiableassetsacquiredandliabilitiesandcontingentliabilitiesassumedinabusinesscombination;(c)therecognitionofprovisionsforterminatingorreducingtheactivitiesofanacquiree;(d)thetreatmentofanyexcessoftheacquirer’sinterestinthefairvaluesofidentifiablenetassetsacquiredinabusinesscombinationoverthecostofthecombination;and(e)theaccountingforgoodwillandintangibleassetsacquiredinabusinesscombination.IN4.Therefore,theintentionwhilerevisingFRS38wastoreflectonlythosechangesrelatedtoitsdecisionsintheBusinessCombinationsproject,andnottoreconsideralloftherequirementsinFRS38.ThechangesthathavebeenmadeintheStandardareprimarilyconcernedwithclarifyingthenotionof‘identifiability’asitrelatestointangibleassets,theusefullifeandamortisationofintangibleassets,andtheaccountingforin-processresearchanddevelopmentprojectsacquiredinbusinesscombinations.SummaryofmainchangesDefinitionofanintangibleassetIN5.ThepreviousversionofFRS38definedanintangibleassetasanidentifiablenon-monetaryassetwithoutphysicalsubstanceheldforuseintheproductionorsupplyofgoodsorservices,forrentaltoothers,orforadministrativepurposes.Therequirementfortheassettobeheldforuseintheproductionorsupplyofgoodsorservices,forrentaltoothers,orforadministrativepurposeshasbeenremovedfromthedefinitionofanintangibleasset.IN6.ThepreviousversionofFRS38didnotdefine‘identifiability’,butstatedthatanintangibleassetcouldbedistinguishedclearlyfromgoodwilliftheassetwasseparable,butthatseparabilitywasnotanecessaryconditionforidentifiability.TheStandardstatesthatanassetmeetstheidentifiabilitycriterioninthedefinitionofanintangibleassetwhenit:(a)isseparable,i.e.capableofbeingseparatedordividedfromtheentityandsold,transferred,licensed,rentedorexchanged,eitherindividuallyortogetherwitharelatedcontract,assetorliability;or(b)arisesfromc