外翻译国际会准则第 号无形资产.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 ca