财务报表标准--无形资产(pdf 34页)(英文版)
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财务报表标准--无形资产内容简介:
Contents
paragraphs
INTRODUCTION IN1-IN13
Reasons for revising FRS 38 IN2-IN4
Summary of main changes IN5-IN13
Financial Reporting 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 Business Combination 33-43
Measuring the Fair Value of an Intangible Asset Acquired in a
Business Combination 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 54-56
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
continued...
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 FRS 38 (issued 2003) 133
ILLUSTRATIVE EXAMPLES
Assessing the Useful Lives of Intangible Assets
TABLE OF CONCORDANCE
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