IAS38 Intangible Assets

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1、IAS38InternationalAccountingStandard38IntangibleAssetsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS38IntangibleAssetswasissuedbytheInternationalAccountingStandardsCommitteeinSeptember1

2、998.ItreplacedIAS9ResearchandDevelopmentCosts(issued1993,replacinganearlierversionissuedinJuly1978).Limitedamendmentsweremadein1998.InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConsti

3、tutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS38wassubsequentlyamendedbythefollowingIFRSs:•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember2003)•IAS16Property,PlantandEquipment(asrevisedinDecember2003)

4、•IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)•IFRS2Share-basedPayment(issuedFebruary2004)•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004).InMarch2004theIASBissuedarevisedIAS38,whichwasalsoamendedbyIFRS

5、5.Sincethen,IAS38anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•IFRS6ExplorationforandEvaluationofMineralResources(issuedDecember2004)•IAS23BorrowingCosts(asrevisedinMarch2007)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007

6、)*•IFRS3BusinessCombinations(asrevisedinJanuary2008)†•ImprovementstoIFRSs(issuedMay2008)*•ImprovementstoIFRSs(issuedApril2009).†ThefollowingInterpretationsrefertoIAS38,asrevisedin2004:•SIC-29ServiceConcessionArrangements:Disclosures(issuedDecember2001)•SIC

7、-32IntangibleAssets—WebSiteCosts(issuedMarch2002andsubsequentlyamended)•IFRIC4DeterminingwhetheranArrangementcontainsaLease(issuedDecember2004)•IFRIC12ServiceConcessionArrangements(issuedNovember2006andsubsequentlyamended).*effectivedate1January2009†effect

8、ivedate1July2009©IFRSFoundation2011IAS38CONTENTSparagraphsINTRODUCTIONIN1–IN13INTERNATIONALACCOUNTINGSTANDARD38INTANGIBLEASSETSOBJECTIVE1SCOPE2–7DEFINITIONS8–17Intangibleassets9–17Identifiability11–12Control1