国际会计准则第38 号无形资产【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目InternationalAccountingStandard38IntangibleAssets外文出处IASCF38Pages857－859外文作者InternationalAccountingStandardsBoard(IASB)原文：InternationalAccountingStandard38IntangibleAssetsObjective1TheobjectiveofthisStandardistoprescribetheaccountingtreatmentforintangibleassetstha

2、tarenotdealtwithspecificallyinanotherStandard.ThisStandardrequiresanentitytorecogniseanintangibleassetif,andonlyif,specifiedcriteriaaremet.TheStandardalsospecifieshowtomeasurethecarryingamountofintangibleassetsandrequiresspecifieddisclosuresaboutintangibleassets.Scope2ThisStandards

3、hallbeappliedinaccountingforintangibleassets,except:(a)intangibleassetsthatarewithinthescopeofanotherStandard;(b)financialassets,asdefinedinIAS32FinancialInstruments:Presentation;(c)therecognitionandmeasurementofexplorationandevaluationassets(seeIFRS6ExplorationforandEvaluationofMi

4、neralResources);(d)expenditureonthedevelopmentandextractionofminerals,oil,naturalgasandsimilarnon-regenerativeresources.3IfanotherStandardprescribestheaccountingforaspecifictypeofintangibleasset,anentityappliesthatStandardinsteadofthisStandard.Forexample,thisStandarddoesnotapplyto:

5、(a)intangibleassetsheldbyanentityforsaleintheordinarycourseofbusiness(seeIAS2InventoriesandIAS11ConstructionContracts).(b)deferredtaxassets(seeIAS12IncomeTaxes).(c)leasesthatarewithinthescopeofIAS17Leases.(d)assetsarisingfromemployeebenefits(seeIAS19EmployeeBenefits).(e)financialas

6、setsasdefinedinIAS32.TherecognitionandmeasurementofsomefinancialassetsarecoveredbyIAS27ConsolidatedandSeparateFinancialStatements,IAS28InvestmentsinAssociatesandIAS31InterestsinJointVentures.(f)goodwillacquiredinabusinesscombination(seeIFRS3BusinessCombinations).(g)deferredacquisit

7、ioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts.IFRS4setsoutspecificdisclosurerequirementsforthosedeferredacquisitioncostsbutnotforthoseintangibleassets.Therefore,thedisclosurerequirementsinthisStand

8、ardapplytothoseintangiblea