IAS 38无形资产(1)

InternationalAccountingStandardsIAS38IntangibleAssetsThisInternationalAccountingStandardwasapprovedbytheIASCBoardinJuly1998andbecameeffectiveforfinancialstatementscoveringperiodsbeginningonorafter1July1999.ThisStandardsupersedes:(a)IAS4,DepreciationAccounting,withrespecttotheamortisation(depreciation)ofintangibleassets;and(b)IAS9,ResearchandDevelopmentCosts.InOctober1998,theIASCstaffpublishedseparatelyaBasisforConclusionsforIAS38,IntangibleAssetsandIAS22(revised1998).CopiesareavailablefromIASC'sPublicationsDepartment.In1998,IAS39,FinancialInstruments:RecognitionandMeasurement,amendedparagraph2(f)ofIAS38toreplacethereferencetoIAS25,AccountingforInvestments,byreferencetoIAS39.Footnote1wasalsodeleted.OneSICInterpretationrelatestoIAS38:SIC-6,CostsofModifyingExistingSoftware.Introduction1.IAS38prescribestheaccountinganddisclosureforintangibleassetsthatarenotspecificallydealtwithinotherInternationalAccountingStandards.IAS38doesnotapplytofinancialassets,mineralrightsandexpenditureontheexplorationfor,ordevelopmentandextractionof,minerals,oil,naturalgasandsimilarnon-regenerativeresourcesandintangibleassetsarisingininsuranceenterprisesfromcontractswithpolicyholders.IAS38applies,amongotherthings,toexpenditureonadvertising,training,start-up,researchanddevelopmentactivities.2.Anintangibleassetisanidentifiablenon-monetaryassetwithoutphysicalsubstanceheldforuseintheproductionorsupplyofgoodsorservices,forrentaltoothers,orforadministrativepurposes.Anassetisaresource:(a)controlledbyanenterpriseasaresultofpastevents;and(b)fromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterprise.3.IAS38requiresanenterprisetorecogniseanintangibleasset(atcost)if,andonlyif:页码，1/53IAS38IntangibleAssets2003-11-11file://D:\document\ias\ias_038.htm(a)itisprobablethatthefutureeconomicbenefitsthatareattributabletotheassetwillflowtotheenterprise;and(b)thecostoftheassetcanbemeasuredreliably.Thisrequirementapplieswhetheranintangibleassetisacquiredexternallyorgeneratedinternally.IAS38includesadditionalrecognitioncriteriaforinternallygeneratedintangibleassets.4.IAS38specifiesthatinternallygeneratedgoodwill,brands,mastheads,publishingtitles,customerlistsanditemssimilarinsubstanceshouldnotberecognisedasassets.5.Ifanintangibleitemdoesnotmeetboththedefinitionandthecriteriafortherecognitionofanintangibleasset,IAS38requirestheexpenditureonthisitemtoberecognisedasanexpensewhenitisincurred.However,iftheitemisacquiredinabusinesscombinationthatisanacquisition,thisexpenditure(includedinthecostofacquisition)shouldformpartoftheamountattributedtogoodwill(negativegoodwill)atthedateofacquisition.6.IAS38requiresallexpenditureonresearchtoberecognisedasanexpensewhenitisincurred.Examplesofotherexpenditurethatwillnotgiverisetoanintangibleassetthatcanberecognisedinthefinancialstatementsareasfollows:(a)expenditureonstartingupanoperationorabusiness(start-upcosts);(b)expenditureontraining;(c)expenditureonadvertisingand/orpromotion;and(d)expenditureonrelocatingorre-organisingpartorallofanenterprise.Expenditureontheseitemsisrecognisedasanexpensewhenitisincurred.7.IAS38requiresthatsubsequentexpenditureonanintangibleassetafteritspurchaseorcompletionshouldberecognisedasanexpensewhenitisincurredunless:(a)itisprobablethatthisexpenditurewillenabletheassettogeneratefutureeconomicbenefitsinexcessofitsoriginallyassessedstandardofperformance;and(b)theexpenditurecanbemeasuredandattributedtotheassetreliably.Iftheseconditionsaremet,thesubsequentexpenditureshouldbeaddedtothecostoftheintangibleasset.8.Ifexpenditureonanintangibleitemwasinitiallyrecognisedasanexpensebyareportingenterpriseinpreviousannualfinancialstatementsorinterimfinancialreports,IAS38prohibitstheenterprisefromrecognisingthisexpenditureaspartofthecostofanintangibleassetatalaterdate.页码，2/53IAS38IntangibleAssets2003-11-11file://D:\document\ias\ias_038.htm9.Afterinitialrecognition,IAS38requiresanintangibleassettobemeasuredunderoneofthefollowingtwotreatments:(a)benchmarktreatment:costlessanyaccumulatedamortisationandanyaccumulatedimpairmentlosses;or(b)allowedalternativetreatment:revaluedamountlessanysubsequentaccumulatedamortisationandanysubsequentaccumulatedimpairmentlosses.Therevaluedamountshouldbethefairvalueoftheasset.However,thistreatmentispermittedif,andonlyif,fairvaluecanbedeterminedbyreferencetoanactivemarketfortheintangibleasset.Inaddition,onceanenterpriseelectsthistreatment,IAS38requiresrevaluationstobemadewithsufficientregularitysuchthatthecarryingamountoftheintangibleassetdoesnotdiffermateriallyfromthatwhichwouldbedeterminedusingfairvalueatthebalancesheetdate.IAS38alsospecifieshowintangibleassetsshouldberevaluedandwhetherarevaluationincrease(decrease)shouldberecognisedintheincomestatementordirectlyinequity.10.IAS38requiresthatanintangibleassetshouldbeamortisedonasystematicbasisoverthebestestimateofitsusefullife.Thereisarebuttablepresumptionthattheusefullifeofanintangibleassetwillnotexceedtwentyyearsfromthedatewhentheassetisavailableforuse.IAS38doesnotpermitanenterprisetoassignaninfiniteusefullifetoanintangibleasset.Am