ias intangible assets

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1、IAS38IntangibleAssetsIAS38IntangibleAssets31March2004ContentsINTRODUCTIONIN1-IN13ReasonsforrevisingIAS38IN2-IN4SummaryofmainchangesIN5-IN13InternationalAccountingStandard38IntangibleAssetsOBJECTIVE1SCOPE2-7DEFINITIONS8-17IntangibleAssets9-17Identifiability11-12Control13-16FutureEconom

2、icBenefits17RECOGNITIONANDMEASUREMENT18-67SeparateAcquisition25-32AcquisitionasPartofaBusinessCombination33-43MeasuringtheFairValueofanIntangibleAssetAcquiredinaBusinessCombination35-41SubsequentExpenditureonanAcquiredIn-processResearchandDevelopmentProject42-43AcquisitionbywayofaGove

3、rnmentGrant44ExchangesofAssets45-47InternallyGeneratedGoodwill48-50InternallyGeneratedIntangibleAssets51-67ResearchPhase54-7><56DevelopmentPhase57-64CostofanInternallyGeneratedIntangibleAsset65-67RECOGNITIONOFANEXPENSE68-71PastExpensesnottobeRecognisedasanAsset71MEASUREMENTAFTERRECOGN

4、ITION72-87CostModel74RevaluationModel75-87USEFULLIFE88-96INTANGIBLEASSETSWITHFINITEUSEFULLIVES97-106AmortisationPeriodandAmortisationMethod97-99ResidualValue100-103ReviewofAmortisationPeriodandAmortisationMethod104-106INTANGIBLEASSETSWITHINDEFINITEUSEFULLIVES107-110ReviewofUsefulLifeA

5、ssessment109-110RECOVERABILITYOFTHECARRYINGAMOUNT-IMPAIRMENTLOSSES111RETIREMENTSANDDISPOSALS112-117DISCLOSURE118-128General118-123IntangibleAssetsMeasuredafterRecognitionusingtheRevaluationModel124-125ResearchandDevelopmentExpenditure126-127OtherInformation128TRANSITIONALPROVISIONSAND

6、EFFECTIVEDATE129-132ExchangesofSimilarAssets131EarlyApplication132WITHDRAWALOFIAS38(issued1998)133APPROVALOFIAS38BYTHEBOARDBASISFORCONCLUSIONSDISSENTINGOPINIONILLUSTRATIVEEXAMPLESAssessingtheUsefulLivesofIntangibleAssetsTABLEOFCONCORDANCEThisrevisedStandardsupersedesIAS38(1998)Intangi

7、bleAssetsandshouldbeapplied:(a)onacquisitiontointangibleassetsacquiredinbusinesscombinationsforwhichtheagreementdateisonorafter31March2004.(b)toallotherintangibleassets,forannualperiodsbeginningonorafter31March2004.Earlierapplicationisencouraged.InternationalAccountingStandard38Intang

8、ibleA