IAS无形资产(pdf 53页)(英文)
所属分类：资产管理
文件大小：207 KB
下载要求：10 学币或VIP
点击下载
资料简介：
9. After initial recognition, IAS 38 requires an intangible asset to be measured under
one of the following two treatments:
(a) benchmark treatment: cost less any accumulated amortisation and any accumulated
impairment losses; or
(b) allowed alternative treatment: revalued amount less any subsequent accumulated
amortisation and any subsequent accumulated impairment losses. The revalued
amount should be the fair value of the asset. However, this treatment is permitted if,
and only if, fair value can be determined by reference to an active market for the
intangible asset. In addition, once an enterprise elects this treatment, IAS 38 requires
revaluations to be made with sufficient regularity such that the carrying amount of the
intangible asset does not differ materially from that which would be determined using
fair value at the balance sheet date. IAS 38 also specifies how intangible assets should
be revalued and whether a revaluation increase (decrease) should be recognised in the
income statement or directly in equity.
10. IAS 38 requires that an intangible asset should be amortised on a systematic basis
over the best estimate of its useful life. There is a rebuttable presumption that the
useful life of an intangible asset will not exceed twenty years from the date when the
asset is available for use. IAS 38 does not permit an enterprise to assign an infinite
useful life to an intangible asset. Amortisation should commence when the asset is
available for use.
..............................
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1
