财务报表标准--无形资产(英文)(pdf 33页)
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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
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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