财务报表标准--无形资产.pdfVIP

FINANCIAL REPORTING STANDARD FRS 38 Intangible Assets This revised Standard supersedes FRS 38 (2003) Intangible Assets and should be applied on acquisition to intangible assets acquired in business combinations and to all other intangible assets for annual periods beginning on or after 1 July 2004. Consequential amendments were made in August 2005. Earlier application is encouraged. Contents