外文翻译--国际会计准则第38 号无形资产精编.docVIP

外文翻译--国际会计准则第38 号无形资产 Intangible Assets 外文出处 IASCF38 Pages857－859 外文作者 International Accounting Standards Board IASB 原文 International Accounting Standard 38Intangible 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 assets Scope 2 This Standard shall be applied in accounting for intangible assets except a intangible assets that are within the scope of another Standard b financial assets as defined in IAS 32 Financial Instruments Presentation c the recognition and measurement of exploration and evaluation assets see IFRS 6 Exploration for and Evaluation of Mineral Resources d expenditure on the development and extraction of minerals oil natural gas and similar non-regenerative resources 3 If another Standard prescribes the accounting for a specific type of intangible asset an entity applies that Standard instead of this Standard For example this Standard does not apply to a intangible assets held by an entity for sale in the ordinary course of business see IAS 2 Inventories and IAS 11 Construction Contracts b deferred tax assets see IAS 12 Income Taxes c leases that are within the scope of IAS 17 Leases d assets arising from employee benefits see IAS 19 Employee Benefits e financial assets as defined in IAS 32 The recognition and measurement of some financial assets are covered by IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures f goodwill acquired in a business combination see IFRS 3 Business Combin