IAS38无形资产(53页).pdfVIP

International Accounting Standards IAS 38 Intangible Assets This International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999. This Standard supersedes: (a) IAS 4, Depreciation Accounting, with respect to the amortisation (depreciation) of intangible assets; and (b) IAS 9, Research and Development Costs. In October 1998, the IASC staff published separately a Basis for Conclusions for IAS 38, Intangible Assets and IAS 22 (revised 1998). Copies are available from IASCs Publications Department. In 1998, IAS 39, Financial Instruments: Recognition and Measurement, amended paragraph 2(f) of IAS 38 to replace the reference to IAS 25, Accounting for Investments, by reference to IAS 39. Footnote 1 was also deleted. One SIC Interpretation relates to IAS 38: SIC-6, Costs of Modifying Existing Software. Introduction 1. IAS 38 prescribes the accounting and disclosure for intangible assets that are not specifically dealt with in other International Accounting Standards. IAS 38 does not apply to financial assets, mineral rights and expenditure on the exploration for, or development and extraction of, minerals, oil, natural gas and similar non-regenerative resources and intangible assets arising in insurance enterprises from contracts with policyholders. IAS 38 applies, among other things, to expenditure on advertising, training, start-up, research and development activities. 2. An intangible asset is an identifiable non-monetary asset without physical substance held for use in the production or supply of goods or services, for rental to others, or for administrative purposes. An asset is a resource: (a) controlled by an enterprise as a result of past events; and (b) from which future economic benefits are expected to flow to the enterprise. 3. IAS 38 requires an enterprise to recognise an intangible asset (at cost) if, and only if: 页码