International Accounting Standard 38 Intangible （国际会计标准38无形）.pdfVIP

EC staff consolidated version as of 24 March 2010 FOR INFORMATION PURPOSES ONLY International Accounting Standard 38 Intangible Assets Objective 1 The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible