ias38

International Accounting Standard 38

Intangible Assets

This version includes amendments resulting from IFRSs issued up to 31 December 2008.

IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998.

In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.

IAS 38 was subsequently amended by the following IFRSs:

?IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

(issued December 2003)

?IAS 16 Property, Plant and Equipment (as revised in December 2003)

?IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)?IFRS 2 Share-based Payment (issued February 2004)

?IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004).

In March 2004 the IASB issued a revised IAS 38, which was also amended by IFRS 5. Since then, IAS 38 and its accompanying documents have been amended by the following IFRSs:

?IFRS 6 Exploration for and Evaluation of Mineral Resources (issued December 2004)

?IAS 23 Borrowing Costs (as revised in March 2007)*

?IAS 1 Presentation of Financial Statements (as revised in September 2007)*

?IFRS 3 Business Combinations (as revised in January 2008)?

?Improvements to IFRSs (issued May 2008).*

The following Interpretations refer to IAS 38, as revised in 2004:

?SIC-29 Service Concession Arrangements: Disclosures (issued December 2001)

?SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended)?IFRIC 4 Determining whether an Arrangement contains a Lease (issued December 2004)?IFRIC 12 Service Concession Arrangements

(issued November 2006 and subsequently amended).

*effective date 1 January 2009

?effective date 1 July 2009

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C ONTENTS

paragraphs

INTRODUCTION IN1–IN13 INTERNATIONAL ACCOUNTING STANDARD 38

INTANGIBLE ASSETS

OBJECTIVE1 SCOPE2–7 DEFINITIONS8–17 Intangible assets9–17 Identifiability11–12 Control13–16 Future economic benefits17 RECOGNITION AND MEASUREMENT18–67 Separate acquisition25–32 Acquisition as part of a business combination33–43 Measuring the fair value of an intangible asset acquired in a business

combination35–41 Subsequent expenditure on an acquired in-process research and

development project42–43 Acquisition by way of a government grant44 Exchanges of assets45–47 Internally generated goodwill48–50 Internally generated intangible assets51–67 Research phase54–56 Development phase57–64 Cost of an internally generated intangible asset65–67 RECOGNITION OF AN EXPENSE68–71 Past expenses not to be recognised as an asset71 MEASUREMENT AFTER RECOGNITION72–87 Cost model74 Revaluation model75–87 USEFUL LIFE88–96 INTANGIBLE ASSETS WITH FINITE USEFUL LIVES97–106 Amortisation period and amortisation method97–99 Residual value100–103 Review of amortisation period and amortisation method104–106 INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES107–110 Review of useful life assessment109–110

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RECOVERABILITY OF THE CARRYING AMOUNT—IMPAIRMENT LOSSES111 RETIREMENTS AND DISPOSALS112–117 DISCLOSURE118–128 General118–123 Intangible assets measured after recognition using the revaluation model124–125 Research and development expenditure126–127 Other information128 TRANSITIONAL PROVISIONS AND EFFECTIVE DATE130–132 Exchanges of similar assets131 Early application132 WITHDRAWAL OF IAS 38 (ISSUED 1998)133 APPROVAL BY THE BOARD OF IAS 38 ISSUED IN MARCH 2004

BASIS FOR CONCLUSIONS

DISSENTING OPINIONS

ILLUSTRATIVE EXAMPLES

Assessing the useful lives of intangible assets

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International Accounting Standard 38 Intangible Assets (IAS 38) is set out in paragraphs 1–133. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 38 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

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Introduction

IN1International Accounting Standard 38 Intangible Assets(IAS 38) replaces IAS 38 Intangible Assets (issued in 1998), and should be applied:

(a)on acquisition to the accounting for intangible assets acquired in business

combinations for which the agreement date is on or after 31 March 2004.

(b)to all other intangible assets, for annual periods beginning on or after

31March 2004.

Earlier application is encouraged.

Reasons for revising IAS 38

IN2The International Accounting Standards Board developed this revised IAS 38 as part of its project on business combinations. The project’s objective is to improve the quality of, and seek international convergence on, the accounting for business combinations and the subsequent accounting for goodwill and intangible assets acquired in business combinations.

IN3The project has two phases. The first phase resulted in the Board issuing simultaneously IFRS 3 Business Combinations and revised versions of IAS 38 and IAS36 Impairment of Assets. The Board’s deliberations during the first phase of the project focused primarily on:

(a)the method of accounting for business combinations;

(b)the initial measurement of the identifiable assets acquired and liabilities

and contingent liabilities assumed in a business combination;

(c)the recognition of provisions for terminating or reducing the activities of

an acquiree;

(d)the treatment of any excess of the acquirer’s interest in the fair values of

identifiable net assets acquired in a business combination over the cost of

the combination; and

(e)the accounting for goodwill and intangible assets acquired in a business

combination.

IN4Therefore, the Board’s intention while revising IAS 38 was to reflect only those changes related to its decisions in the Business Combinations project, and not to reconsider all of the requirements in IAS 38. The changes that have been made in the Standard are primarily concerned with clarifying the notion of ‘identifiability’ as it relates to intangible assets, the useful life and amortisation of intangible assets, and the accounting for in-process research and development projects acquired in business combinations.

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Summary of main changes

Definition of an intangible asset

IN5The previous version of IAS 38 defined an intangible asset as an identifiable non-monetary asset without physical substance held for use in the production or supply of goods or services, for rental to others, or for administrative purposes.

The requirement for the asset to be held for use in the production or supply of goods or services, for rental to others, or for administrative purposes has been removed from the definition of an intangible asset.

IN6The previous version of IAS 38 did not define ‘identifiability’, but stated that an intangible asset could be distinguished clearly from goodwill if the asset was separable, but that separability was not a necessary condition for identifiability.

The Standard states that an asset meets the identifiability criterion in the definition of an intangible asset when it:

(a)is separable, ie capable of being separated or divided from the entity and

sold, transferred, licensed, rented or exchanged, either individually or

together with a related contract, asset or liability; or

(b)arises from contractual or other legal rights, regardless of whether those

rights are transferable or separable from the entity or from other rights

and obligations.

Criteria for initial recognition

IN7The previous version of IAS 38 required an intangible asset to be recognised if, and only if, it was probable that the expected future economic benefits attributable to the asset would flow to the entity, and its cost could be measured reliably.

These recognition criteria have been included in the Standard. However, additional guidance has been included to clarify that:

(a)the probability recognition criterion is always considered to be satisfied for

intangible assets that are acquired separately or in a business combination.

(b)the fair value of an intangible asset acquired in a business combination can

be measured with sufficient reliability to be recognised separately from

goodwill.

Subsequent expenditure

IN8Under the previous version of IAS 38, the treatment of subsequent expenditure on an in-process research and development project acquired in a business combination and recognised as an asset separately from goodwill was unclear.

The Standard requires such expenditure to be:

(a)recognised as an expense when incurred if it is research expenditure;

(b)recognised as an expense when incurred if it is development expenditure

that does not satisfy the criteria in IAS 38 for recognising such expenditure

as an intangible asset; and

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(c)recognised as an intangible asset if it is development expenditure that

satisfies the criteria in IAS38 for recognising such expenditure as an

intangible asset.

Useful life

IN9The previous version of IAS 38 was based on the assumption that the useful life of an intangible asset is always finite, and included a rebuttable presumption that the useful life cannot exceed twenty years from the date the asset is available for use. That rebuttable presumption has been removed. The Standard requires an intangible asset to be regarded as having an indefinite useful life when, based on an analysis of all of the relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity.

IN10The previous version of IAS 38 required that if control over the future economic benefits from an intangible asset was achieved through legal rights granted for a finite period, the useful life of the intangible asset could not exceed the period of those rights, unless the rights were renewable and renewal was virtually certain.

The Standard requires that:

(a)the useful life of an intangible asset arising from contractual or other legal

rights should not exceed the period of those rights, but may be shorter

depending on the period over which the asset is expected to be used by the

entity; and

(b)if the rights are conveyed for a limited term that can be renewed, the useful

life should include the renewal period(s) only if there is evidence to support

renewal by the entity without significant cost.

Intangible assets with indefinite useful lives

IN11The Standard requires that:

(a)an intangible asset with an indefinite useful life should not be amortised.

(b)the useful life of such an asset should be reviewed each reporting period to

determine whether events and circumstances continue to support an

indefinite useful life assessment for that asset. If they do not, the change in

the useful life assessment from indefinite to finite should be accounted for

as a change in an accounting estimate.

Impairment testing intangible assets with finite useful lives IN12The previous version of IAS38 required the recoverable amount of an intangible asset that was amortised over a period exceeding twenty years from the date it was available for use to be estimated at least at each financial year-end, even if there was no indication that the asset was impaired. This requirement has been removed. Therefore, an entity needs to determine the recoverable amount of an intangible asset with a finite useful life that is amortised over a period exceeding twenty years from the date it is available for use only when, in accordance with IAS36, there is an indication that the asset may be impaired.

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Disclosure

IN13If an intangible asset is assessed as having an indefinite useful life, the Standard requires an entity to disclose the carrying amount of that asset and the reasons supporting the indefinite useful life assessment.

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International Accounting Standard 38

Intangible Assets

Objective

1The 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 carrying amount of intangible assets and requires specified disclosures about intangible assets.

Scope

2This Standard shall be applied in accounting for intangible assets, except:

(a)intangible assets that are within the scope of another Standard;

(b)financial assets, as defined in IAS 32 Financial Instruments: Presentation;

(c)the recognition and measurement of exploration and evaluation assets

(see IFRS 6 Exploration for and Evaluation of Mineral Resources); and

(d)expenditure on the development and extraction of, minerals, oil, natural

gas and similar non-regenerative resources.

3If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to:

(a)intangible assets held by an entity for sale in the ordinary course of

business (see IAS 2 Inventories and IAS 11 Construction Contracts).

(b)deferred tax assets (see IAS 12 Income Taxes).

(c)leases that are within the scope of IAS 17 Leases.

(d)assets arising from employee benefits (see IAS19 Employee Benefits).

(e)financial assets as defined in IAS 32. The recognition and measurement of

some financial assets are covered by IAS 27 Consolidated and Separate Financial

Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures.

(f)goodwill acquired in a business combination (see IFRS 3 Business

Combinations).

(g)deferred acquisition costs, and intangible assets, arising from an insurer’s

contractual rights under insurance contracts within the scope of IFRS 4

Insurance Contracts. IFRS 4 sets out specific disclosure requirements for those

deferred acquisition costs but not for those intangible assets. Therefore,

the disclosure requirements in this Standard apply to those intangible

assets.

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(h)non-current intangible assets classified as held for sale (or included in a

disposal group that is classified as held for sale) in accordance with IFRS5

Non-current Assets Held for Sale and Discontinued Operations.

4Some intangible assets may be contained in or on a physical substance such as a compact disc (in the case of computer software), legal documentation (in the case of a licence or patent) or film. In determining whether an asset that incorporates both intangible and tangible elements should be treated under IAS 16 Property, Plant and Equipment or as an intangible asset under this Standard, an entity uses judgement to assess which element is more significant. For example, computer software for a computer-controlled machine tool that cannot operate without that specific software is an integral part of the related hardware and it is treated as property, plant and equipment. The same applies to the operating system of a computer. When the software is not an integral part of the related hardware, computer software is treated as an intangible asset.

5This Standard applies to, among other things, expenditure on advertising, training, start-up, research and development activities. Research and development activities are directed to the development of knowledge. Therefore, although these activities may result in an asset with physical substance (eg a prototype), the physical element of the asset is secondary to its intangible component, ie the knowledge embodied in it.

6In the case of a finance lease, the underlying asset may be either tangible or intangible. After initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard. Rights under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights are excluded from the scope of IAS 17 and are within the scope of this Standard.

7Exclusions from the scope of a Standard may occur if activities or transactions are so specialised that they give rise to accounting issues that may need to be dealt with in a different way. Such issues arise in the accounting for expenditure on the exploration for, or development and extraction of, oil, gas and mineral deposits in extractive industries and in the case of insurance contracts.

Therefore, this Standard does not apply to expenditure on such activities and contracts. However, this Standard applies to other intangible assets used (such as computer software), and other expenditure incurred (such as start-up costs), in extractive industries or by insurers.

Definitions

8The following terms are used in this Standard with the meanings specified: An active market is a market in which all the following conditions exist:

(a)the items traded in the market are homogeneous;

(b)willing buyers and sellers can normally be found at any time; and

(c)prices are available to the public.

Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.

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An asset is a resource:

(a)controlled by an entity as a result of past events; and

(b)from which future economic benefits are expected to flow to the entity.

Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated amortisation and accumulated impairment losses thereon.

Cost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.

Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.

Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.

Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.

Fair value of an asset is the amount for which that asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction.

An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.

An intangible asset is an identifiable non-monetary asset without physical substance.

Monetary assets are money held and assets to be received in fixed or determinable amounts of money.

Research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

The residual value of an intangible asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Useful life is:

(a)the period over which an asset is expected to be available for use by an

entity; or

(b)the number of production or similar units expected to be obtained from

the asset by an entity.

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Intangible assets

9Entities frequently expend resources, or incur liabilities, on the acquisition, development, maintenance or enhancement of intangible resources such as scientific or technical knowledge, design and implementation of new processes or systems, licences, intellectual property, market knowledge and trademarks (including brand names and publishing titles). Common examples of items encompassed by these broad headings are computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights.

10Not all the items described in paragraph 9 meet the definition of an intangible asset, ie identifiability, control over a resource and existence of future economic benefits. If an item within the scope of this Standard does not meet the definition of an intangible asset, expenditure to acquire it or generate it internally is recognised as an expense when it is incurred. However, if the item is acquired in

a business combination, it forms part of the goodwill recognised at the

acquisition date (see paragraph 68).

Identifiability

11The definition of an intangible asset requires an intangible asset to be identifiable to distinguish it from goodwill. Goodwill recognised in a business combination is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. The future economic benefits may result from synergy between the identifiable assets acquired or from assets that, individually, do not qualify for recognition in the financial statements.

12An asset is identifiable if it either:

(a)is separable, ie is capable of being separated or divided from the entity and

sold, transferred, licensed, rented or exchanged, either individually or

together with a related contract, identifiable asset or liability, regardless of

whether the entity intends to do so; or

(b)arises from contractual or other legal rights, regardless of whether those

rights are transferable or separable from the entity or from other rights

and obligations.

Control

13An entity controls an asset if the entity has the power to obtain the future economic benefits flowing from the underlying resource and to restrict the access of others to those benefits. The capacity of an entity to control the future economic benefits from an intangible asset would normally stem from legal rights that are enforceable in a court of law. In the absence of legal rights, it is more difficult to demonstrate control. However, legal enforceability of a right is not a necessary condition for control because an entity may be able to control the future economic benefits in some other way.

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14Market and technical knowledge may give rise to future economic benefits.

An entity controls those benefits if, for example, the knowledge is protected by legal rights such as copyrights, a restraint of trade agreement (where permitted) or by a legal duty on employees to maintain confidentiality.

15An entity may have a team of skilled staff and may be able to identify incremental staff skills leading to future economic benefits from training. The entity may also expect that the staff will continue to make their skills available to the entity.

However, an entity usually has insufficient control over the expected future economic benefits arising from a team of skilled staff and from training for these items to meet the definition of an intangible asset. For a similar reason, specific management or technical talent is unlikely to meet the definition of an intangible asset, unless it is protected by legal rights to use it and to obtain the future economic benefits expected from it, and it also meets the other parts of the definition.

16An entity may have a portfolio of customers or a market share and expect that, because of its efforts in building customer relationships and loyalty, the customers will continue to trade with the entity. However, in the absence of legal rights to protect, or other ways to control, the relationships with customers or the loyalty of the customers to the entity, the entity usually has insufficient control over the expected economic benefits from customer relationships and loyalty for such items (eg portfolio of customers, market shares, customer relationships and customer loyalty) to meet the definition of intangible assets. In the absence of legal rights to protect customer relationships, exchange transactions for the same or similar non-contractual customer relationships (other than as part of a business combination) provide evidence that the entity is nonetheless able to control the expected future economic benefits flowing from the customer relationships. Because such exchange transactions also provide evidence that the customer relationships are separable, those customer relationships meet the definition of an intangible asset.

Future economic benefits

17The future economic benefits flowing from an intangible asset may include revenue from the sale of products or services, cost savings, or other benefits resulting from the use of the asset by the entity. For example, the use of intellectual property in a production process may reduce future production costs rather than increase future revenues.

Recognition and measurement

18The recognition of an item as an intangible asset requires an entity to demonstrate that the item meets:

(a)the definition of an intangible asset (see paragraphs 8–17); and

(b)the recognition criteria (see paragraphs 21–23).

This requirement applies to costs incurred initially to acquire or internally generate an intangible asset and those incurred subsequently to add to, replace part of, or service it.

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19Paragraphs 25–32 deal with the application of the recognition criteria to separately acquired intangible assets, and paragraphs 33–43 deal with their application to intangible assets acquired in a business combination.

Paragraph44 deals with the initial measurement of intangible assets acquired by way of a government grant, paragraphs 45–47 with exchanges of intangible assets, and paragraphs 48–50 with the treatment of internally generated goodwill. Paragraphs 51–67 deal with the initial recognition and measurement of internally generated intangible assets.

20The nature of intangible assets is such that, in many cases, there are no additions to such an asset or replacements of part of it. Accordingly, most subsequent expenditures are likely to maintain the expected future economic benefits embodied in an existing intangible asset rather than meet the definition of an intangible asset and the recognition criteria in this Standard. In addition, it is often difficult to attribute subsequent expenditure directly to a particular intangible asset rather than to the business as a whole. Therefore, only rarely will subsequent expenditure—expenditure incurred after the initial recognition of an acquired intangible asset or after completion of an internally generated intangible asset—be recognised in the carrying amount of an asset. Consistently with paragraph 63, subsequent expenditure on brands, mastheads, publishing titles, customer lists and items similar in substance (whether externally acquired or internally generated) is always recognised in profit or loss as incurred. This is because such expenditure cannot be distinguished from expenditure to develop the business as a whole.

21An intangible asset shall be recognised if, and only if:

(a)it is probable that the expected future economic benefits that are

attributable to the asset will flow to the entity; and

(b)the cost of the asset can be measured reliably.

22An entity shall assess the probability of expected future economic benefits using reasonable and supportable assumptions that represent management’s best estimate of the set of economic conditions that will exist over the useful life of the asset.

23An entity uses judgement to assess the degree of certainty attached to the flow of future economic benefits that are attributable to the use of the asset on the basis of the evidence available at the time of initial recognition, giving greater weight to external evidence.

24An intangible asset shall be measured initially at cost.

Separate acquisition

25Normally, the price an entity pays to acquire separately an intangible asset will reflect expectations about the probability that the expected future economic benefits embodied in the asset will flow to the entity. In other words, the entity expects there to be an inflow of economic benefits, even if there is uncertainty about the timing or the amount of the inflow. Therefore, the probability recognition criterion in paragraph 21(a) is always considered to be satisfied for separately acquired intangible assets.

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26In addition, the cost of a separately acquired intangible asset can usually be measured reliably. This is particularly so when the purchase consideration is in the form of cash or other monetary assets.

27The cost of a separately acquired intangible asset comprises:

(a)its purchase price, including import duties and non-refundable purchase

taxes, after deducting trade discounts and rebates; and

(b)any directly attributable cost of preparing the asset for its intended use. 28Examples of directly attributable costs are:

(a)costs of employee benefits (as defined in IAS19) arising directly from

bringing the asset to its working condition;

(b)professional fees arising directly from bringing the asset to its working

condition; and

(c)costs of testing whether the asset is functioning properly.

29Examples of expenditures that are not part of the cost of an intangible asset are:

(a)costs of introducing a new product or service (including costs of advertising

and promotional activities);

(b)costs of conducting business in a new location or with a new class of

customer (including costs of staff training); and

(c)administration and other general overhead costs.

30Recognition of costs in the carrying amount of an intangible asset ceases when the asset is in the condition necessary for it to be capable of operating in the manner intended by management. Therefore, costs incurred in using or redeploying an intangible asset are not included in the carrying amount of that asset. For example, the following costs are not included in the carrying amount of an intangible asset:

(a)costs incurred while an asset capable of operating in the manner intended

by management has yet to be brought into use; and

(b)initial operating losses, such as those incurred while demand for the asset’s

output builds up.

31Some operations occur in connection with the development of an intangible asset, but are not necessary to bring the asset to the condition necessary for it to be capable of operating in the manner intended by management. These incidental operations may occur before or during the development activities.

Because incidental operations are not necessary to bring an asset to the condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised immediately in profit or loss, and included in their respective classifications of income and expense.

32If payment for an intangible asset is deferred beyond normal credit terms, its cost is the cash price equivalent. The difference between this amount and the total payments is recognised as interest expense over the period of credit unless it is capitalised in accordance with IAS 23 Borrowing Costs.

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Acquisition as part of a business combination

33In accordance with IFRS 3 Business Combinations, if an intangible asset is acquired in a business combination, the cost of that intangible asset is its fair value at the acquisition date. The fair value of an intangible asset will reflect expectations about the probability that the expected future economic benefits embodied in the asset will flow to the entity. In other words, the entity expects there to be an inflow of economic benefits, even if there is uncertainty about the timing or the amount of the inflow. Therefore, the probability recognition criterion in paragraph 21(a) is always considered to be satisfied for intangible assets acquired in business combinations. If an asset acquired in a business combination is separable or arises from contractual or other legal rights, sufficient information exists to measure reliably the fair value of the asset. Thus, the reliable measurement criterion in paragraph 21(b) is always considered to be satisfied for intangible assets acquired in business combinations.

34In accordance with this Standard and IFRS 3 (as revised in 2008), an acquirer recognises at the acquisition date, separately from goodwill, an intangible asset of the acquiree, irrespective of whether the asset had been recognised by the acquiree before the business combination. This means that the acquirer recognises as an asset separately from goodwill an in-process research and development project of the acquiree if the project meets the definition of an intangible asset. An acquiree’s in-process research and development project meets the definition of an intangible asset when it:

(a)meets the definition of an asset; and

(b)is identifiable, ie is separable or arises from contractual or other legal

rights.

Measuring the fair value of an intangible asset acquired in a business combination

35If an intangible asset acquired in a business combination is separable or arises from contractual or other legal rights, sufficient information exists to measure reliably the fair value of the asset. When, for the estimates used to measure an intangible asset’s fair value, there is a range of possible outcomes with different probabilities, that uncertainty enters into the measurement of the asset’s fair value.

36An intangible asset acquired in a business combination might be separable, but only together with a related tangible or intangible asset. For example, a magazine’s publishing title might not be able to be sold separately from a related subscriber database, or a trademark for natural spring water might relate to a particular spring and could not be sold separately from the spring. In such cases, the acquirer recognises the group of assets as a single asset separately from goodwill if the individual fair values of the assets in the group are not reliably measurable.

37Similarly, the terms ‘brand’ and ‘brand name’ are often used as synonyms for trademarks and other marks. However, the former are general marketing terms that are typically used to refer to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and 1926? IASCF

technological expertise. The acquirer recognises as a single asset a group of complementary intangible assets comprising a brand if the individual fair values of the complementary assets are not reliably measurable. If the individual fair values of the complementary assets are reliably measurable, an acquirer may recognise them as a single asset provided the individual assets have similar useful lives.

38[Deleted]

39Quoted market prices in an active market provide the most reliable estimate of the fair value of an intangible asset (see also paragraph 78). The appropriate market price is usually the current bid price. If current bid prices are unavailable, the price of the most recent similar transaction may provide a basis from which to estimate fair value, provided that there has not been a significant change in economic circumstances between the transaction date and the date at which the asset’s fair value is estimated.

40If no active market exists for an intangible asset, its fair value is the amount that the entity would have paid for the asset, at the acquisition date, in an arm’s length transaction between knowledgeable and willing parties, on the basis of the best information available. In determining this amount, an entity considers the outcome of recent transactions for similar assets.

41Entities that are regularly involved in the purchase and sale of unique intangible assets may have developed techniques for estimating their fair values indirectly.

These techniques may be used for initial measurement of an intangible asset acquired in a business combination if their objective is to estimate fair value and if they reflect current transactions and practices in the industry to which the asset belongs. These techniques include, when appropriate:

(a)applying multiples reflecting current market transactions to indicators

that drive the profitability of the asset (such as revenue, market shares and

operating profit) or to the royalty stream that could be obtained from

licensing the intangible asset to another party in an arm’s length

transaction (as in the ‘relief from royalty’ approach); or

(b)discounting estimated future net cash flows from the asset.

Subsequent expenditure on an acquired in-process research and

development project

42Research or development expenditure that:

(a)relates to an in-process research or development project acquired

separately or in a business combination and recognised as an intangible

asset; and

(b)is incurred after the acquisition of that project

shall be accounted for in accordance with paragraphs 54–62.

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43Applying the requirements in paragraphs 54–62 means that subsequent expenditure on an in-process research or development project acquired separately or in a business combination and recognised as an intangible asset is:

(a)recognised as an expense when incurred if it is research expenditure;

(b)recognised as an expense when incurred if it is development expenditure

that does not satisfy the criteria for recognition as an intangible asset in

paragraph 57; and

(c)added to the carrying amount of the acquired in-process research or

development project if it is development expenditure that satisfies the

recognition criteria in paragraph 57.

Acquisition by way of a government grant

44In some cases, an intangible asset may be acquired free of charge, or for nominal consideration, by way of a government grant. This may happen when a government transfers or allocates to an entity intangible assets such as airport landing rights, licences to operate radio or television stations, import licences or quotas or rights to access other restricted resources. In accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, an entity may choose to recognise both the intangible asset and the grant initially at fair value.

If an entity chooses not to recognise the asset initially at fair value, the entity recognises the asset initially at a nominal amount (the other treatment permitted by IAS 20) plus any expenditure that is directly attributable to preparing the asset for its intended use.

Exchanges of assets

45One or more intangible assets may be acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets.

The following discussion refers simply to an exchange of one non-monetary asset for another, but it also applies to all exchanges described in the preceding sentence. The cost of such an intangible asset is measured at fair value unless

(a)the exchange transaction lacks commercial substance or (b) the fair value of

neither the asset received nor the asset given up is reliably measurable.

The acquired asset is measured in this way even if an entity cannot immediately derecognise the asset given up. If the acquired asset is not measured at fair value, its cost is measured at the carrying amount of the asset given up.

46An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if:

(a)the configuration (ie risk, timing and amount) of the cash flows of the asset

received differs from the configuration of the cash flows of the asset

transferred; or

(b)the entity-specific value of the portion of the entity’s operations affected by

the transaction changes as a result of the exchange; and

1928? IASCF

(c)the difference in (a) or (b) is significant relative to the fair value of the

assets exchanged.

For the purpose of determining whether an exchange transaction has commercial substance, the entity-specific value of the portion of the entity’s operations affected by the transaction shall reflect post-tax cash flows. The result of these analyses may be clear without an entity having to perform detailed calculations. 47Paragraph 21(b) specifies that a condition for the recognition of an intangible asset is that the cost of the asset can be measured reliably. The fair value of an intangible asset for which comparable market transactions do not exist is reliably measurable if (a) the variability in the range of reasonable fair value estimates is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used in estimating fair value. If an entity is able to determine reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure cost unless the fair value of the asset received is more clearly evident.

Internally generated goodwill

48Internally generated goodwill shall not be recognised as an asset.

49In some cases, expenditure is incurred to generate future economic benefits, but it does not result in the creation of an intangible asset that meets the recognition criteria in this Standard. Such expenditure is often described as contributing to internally generated goodwill. Internally generated goodwill is not recognised as an asset because it is not an identifiable resource (ie it is not separable nor does it arise from contractual or other legal rights) controlled by the entity that can be measured reliably at cost.

50Differences between the market value of an entity and the carrying amount of its identifiable net assets at any time may capture a range of factors that affect the value of the entity. However, such differences do not represent the cost of intangible assets controlled by the entity.

Internally generated intangible assets

51It is sometimes difficult to assess whether an internally generated intangible asset qualifies for recognition because of problems in:

(a)identifying whether and when there is an identifiable asset that will

generate expected future economic benefits; and

(b)determining the cost of the asset reliably. In some cases, the cost of

generating an intangible asset internally cannot be distinguished from the

cost of maintaining or enhancing the entity’s internally generated goodwill

or of running day-to-day operations.

Therefore, in addition to complying with the general requirements for the recognition and initial measurement of an intangible asset, an entity applies the requirements and guidance in paragraphs 52–67 to all internally generated intangible assets.

? IASCF1929

52To assess whether an internally generated intangible asset meets the criteria for recognition, an entity classifies the generation of the asset into:

(a) a research phase; and

(b) a development phase.

Although the terms ‘research’ and ‘development’ are defined, the terms ‘research phase’ and ‘development phase’ have a broader meaning for the purpose of this Standard.

53If an entity cannot distinguish the research phase from the development phase of an internal project to create an intangible asset, the entity treats the expenditure on that project as if it were incurred in the research phase only.

Research phase

54No intangible asset arising from research (or from the research phase of an internal project) shall be recognised. Expenditure on research (or on the research phase of an internal project) shall be recognised as an expense when it is incurred.

55In the research phase of an internal project, an entity cannot demonstrate that an intangible asset exists that will generate probable future economic benefits.

Therefore, this expenditure is recognised as an expense when it is incurred.

56Examples of research activities are:

(a)activities aimed at obtaining new knowledge;

(b)the search for, evaluation and final selection of, applications of research

findings or other knowledge;

(c)the search for alternatives for materials, devices, products, processes,

systems or services; and

(d)the formulation, design, evaluation and final selection of possible

alternatives for new or improved materials, devices, products, processes,

systems or services.

Development phase

57An intangible asset arising from development (or from the development phase of an internal project) shall be recognised if, and only if, an entity can demonstrate all of the following:

(a)the technical feasibility of completing the intangible asset so that it will be

available for use or sale.

(b)its intention to complete the intangible asset and use or sell it.

(c)its ability to use or sell the intangible asset.

(d)how the intangible asset will generate probable future economic benefits.

Among other things, the entity can demonstrate the existence of a market

for the output of the intangible asset or the intangible asset itself or, if it is

to be used internally, the usefulness of the intangible asset.

1930? IASCF

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(完整word版)七年级英语下册全课文翻译--小4号字

Unit1 2d： Jane: 你好，鲍勃，你想加入什么俱乐部？ Bob:我想加入运动俱乐部。 Jane:棒极了!你会玩什么运动？ Bob:足球. Jane:这么说你可以加入足球俱乐部。 Bob:那么你呢？你非常善长讲故事.你可以加入讲故事俱乐部。 Jane:听起来不错。但我也喜欢画画。 Bob:那就加入两个俱乐部，讲故事俱乐部和美术俱乐部! Jane:好的，让我们现在去加入吧！ Section B 2a： 1.你好，我是Peter，我喜欢打篮球。我会说英语，我也会踢足球。 2.你好，我是Ma Huan，我会打乒乓球和下国际象棋。我喜欢与人们交谈和做游戏。 3.我的名字是Alan。我在学校音乐俱乐部。我会弹吉他和钢琴。我也会唱歌和跳舞。 2b: (A)我们老人之家需要帮助。在七月份你有空吗？你善于与老人相处吗？你会与他们说话做游戏吗？他们会给你讲故事，你们可以交 朋友。它既有趣又好玩！请在今天拨打电话698-7729与我们联系。 (C)放学后你忙吗？不忙？你会说英语吗？是吗？那么，我们需要 你帮助说英语的学生做运动。这事轻松的，容易的！请来学生运动中 心吧。拨打电话293-7742联系Mr.Brown. (B)你会弹钢琴或者拉小提琴吗？在周末你有时间吗？学校需要帮助教音乐。它不难！拨打电话555-3721联系https://www.wendangku.net/doc/0414204858.html,ler. Unit2 2d： Interviewer :Scott有一份有趣的工作。他在一家广播电台工作。Scott，你的广播节目在几点？Scott:从晚上十二点到早上六点。 Interviewer :你通常几点起床？ Scott:晚上八点半。然后我九点吃早饭。Interviewer :那是个有趣的早饭的时间。 Scott:是的。之后，我通常在十点二十左右锻炼。Interviewer :你什么时候去上班？ Scott:在十一点，所以我工作从不迟到。 2b：你好，我是Tony，我不喜欢早起床。在早上，我八点起床。然后，我在八点三十去上学。我没有许多时间吃早饭，因此，我通常吃的非常快。午饭我通常吃汉堡。放学后，我有时打半小时篮球。当我到家的时候，我总是先做作业。在晚上，我要么看电视，要么玩电脑游戏。在十点三十，我刷牙，然后上床睡觉。 Mary是我的妹妹。她通常在六点半起床。然后她总是洗淋浴，吃丰盛的早饭。然后，她在八点三十去上学。在十二点，她吃许多水果和蔬菜作为午饭。午饭后，她有时打排球。她总是在晚饭后吃冰激凌。她知道那对她不好，但冰激凌尝起来好极了！在晚上，她做家庭作业，通常还要游泳或者散步。在九点三十，她上床睡觉。 Unit3 section A 2e: Lisa:嗨，Jane.这是你的自行车吗？ Jane:是的，我每天骑它去上学。你是怎样到学校的？ Lisa:我通常乘公共汽车。 Jane:从你家到学校有多远？ Lisa:我不确定...... 大约有10千米？乘公共汽车大约需要20分钟。你到学校花费多长时间？ Jane:骑自行车大约需要15分钟。那是很好的锻炼。Lisa:是的。哦，祝你在学校度过快乐的一天。Jane:你也是。 Section B： 2b：过河去学校 你是怎样到学校的？你步行还是骑自行车？你乘公共汽车还是乘火车去？对于许多学生来说，到达学校是容易的。但是对于在中国的一个小村庄里的学生来说，是困难的。在他们的学校和村庄之间有一条很大的河。那儿没有桥，对于小船来说，这条河流太湍急不能摆渡。因此这些学生乘索道过河去学校。 一个11岁的男孩，亮亮，每个上学日都过河。但是他不害怕。“我爱和我的同学们玩耍。我爱我的老师。他对我来说，就像父亲一样。” 这些学生和村民中的许多人从没有离开过这个村庄。有一座桥是他们的梦想。他们的梦想能实现吗？ 3a： 嗨，远方的人， 你好吗？谢谢你的上一封电子邮件。你想知道我怎样到学校，对吗？奥，我通常在大约8点离开家，步行去公共汽车站。校车通常在大约8:15来。学校离我家大约20千米。乘公共汽车到那儿大约花费40分钟。乘公共汽车从来不枯燥，因为我总是

无形资产摊销方法探讨

无形资产摊销方法探讨 会计092 范韶静 摘要：本文根据不同的无形资产经济利益的预期实现方式，阐述了无形资产的不同摊销方法，指出每一种方法的特点及适用的无形资产类型，并针对每一种方法例举实例加以说明，其创新之处在于设计了新的摊销方法——抛物线法。 关键词：无形资产；摊销；探讨 知识经济时代的无形资产，无论是数量还是种类都比工业经济时代要多得多，而不同种类的无形资产会呈现出不同的特点，在这种情况下，一律按直线法对其进行摊销就失去了合理性。在进行实务操作时，企业可以参照固定资产的折旧方法，对无形资产的摊销采用直线法、产量法和加速摊销法。此外，本文根据品牌等无形资产的价值损耗特点，设计了一种新的摊销方法：抛物线法。以下将具体论述几种摊销方法及其运用。 一、直线法 直线法又称平均年限法，是将无形资产的应摊销金额均衡地分配于每一会计期间的一种方法。其计算公式如下： 无形资产年摊销额= 这种方法的优点是计算简便，易于掌握。缺点是就符合会计的客观性原则和配比原则的要求而言，不够理想。对稳定性强的无形资产，如商标权、著作权、土地使用权等适合采用这种摊销方法。 例1：2010年1月，甲公司以银行存款12000000元购入一项土地使用权（不考虑相关税费）。该土地使用权年限为20年。 该土地使用权每月摊销额＝12000000÷20÷12＝50000（元） 二、产量法 产量法是指按无形资产在整个使用期间所提供的产量为基础来计算应摊销额的一种方法。它是以每单位产量耗费的无形资产价值相等为前提的。其计算公式如下：每单位产量摊销额= 每期无期资产摊销额=每单位产量摊销额×该期实际完成产量 如果无形资产在整个使用期间所提供的工作量可以采用产品的生产产量或工作时数等进行确定，则适合使用这种摊销方法。 例2：2010年4月，甲公司与乙公司签订一份协议，依据协议，甲公司取得一项特许权，即可以使用乙公司的配方生产某产品10000件，特许权的取得成本为4800000元。4月份，甲公司使用该配方实际生产产品100件；5月份，甲公司使用该配方实际生产产品120件。

外文翻译中文版(完整版)

毕业论文外文文献翻译 毕业设计（论文）题目关于企业内部环境绩效审计的研究翻译题目最高审计机关的环境审计活动 学院会计学院 专业会计学 姓名张军芳 班级09020615 学号09027927 指导教师何瑞雄

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七年级英语上册课文翻译完整版

七年级英语上册课文翻 译 Document serial number【NL89WT-NY98YT-NC8CB-NNUUT-NUT108】

七年级英语上册课文翻译（二）注：按仁爱版英语七年级课本顺序排列，学生可依此闭卷翻译为英语课文，提高单词记忆、短句翻译和写作能力。 1、打扰一下，这个在英语里面是什么意思？ 2、这是橡皮擦吗？ 3、你怎么拼写它？ 4、谢谢，不用谢。 5、请问你能拼写它吗？不，我不能。 6、那个在英语里面是什么意思? 7、谢谢，不用谢。 8、这些是什么？它们是书。 9、妈妈，哪些是橘子吗？ 10、不，它们不是。 11、它们是什么？ 12、它们是苹果。 13、简从加拿大来，她十二岁了。 14、现在她在北京仁爱国际学校。

15、 16、是的，你是迈克吗？ 17、不，我不是。我有一个小鼻子，但他有一个大的。你 有大眼睛吗？ 18、是的，我有。 19、哦，我知道了。你是康康。 20、是的，你很对。 21、迈克，谁是你最喜欢的电影明星？ 22、猜猜，他是中国人，他有一个大鼻子。 23、他有长头发吗? 24、不，他没有。 25、他有一个大嘴巴吗？是的，他有。 26、我知道，他是布鲁克.李。不，再猜猜。 27、我的脸是圆的，我有一张圆脸。 28、你的脸是长的，你有一张长脸。 29、他的头发是短的，他有短头发。 30、他的眼睛是大的，他有大眼睛。 31、他的眼睛是小的，他有小眼睛。

32、我是一个男孩，我是十三岁，我来自英格兰。 33、我是一名学生，我有一张圆脸和小眼睛。我的鼻子是 大的，我的嘴巴是小的，我有一个姐姐，她的名字是艾米。她是十二岁，她也是一名学生，她有一张圆 脸，大眼睛，一个小鼻子。我有一个小嘴巴，我们是同一个学校，但是在不同的年级。 34、你又一个小刀吗是的，我有。他有一个尺子吗是的， 他有。他们有长的腿吗不他们没有。他们有短的腿。 35、她有小手吗？不，她没有。她有大手。 36、你好，康康，那个男孩是谁？ 37、哦，他是我的朋友约克。 38、他从哪里来？他来自日本。 39、但是你们看起来很像。对的，我们都有黑头发和黑眼 睛。我有长头发和蓝眼睛。我们看起来不像，但我们是好朋友。

无形资产摊销问题

遇到公司经营问题？赢了网律师为你免费解惑！访 问>>https://www.wendangku.net/doc/0414204858.html, 无形资产摊销问题 问：我们公司买了个合同软件，价值2400元，请问，能否按照1年摊销呢，或是税务上有特殊规定呢? 答：你单位购置的合同软件实际上已经构成无形资产。无形资产的摊销在会计和税收的规定上有所不同： 在会计上，无形资产的摊销按照《企业会计准则第6号——无形资产》(财会[2006]3号)的规定执行： 第十六条企业应当于取得无形资产时分析判断其使用寿命。 无形资产的使用寿命为有限的，应当估计该使用寿命的年限或者构成

使用寿命的产量等类似计量单位数量;无法预见无形资产为企业带来经济利益期限的，应当视为使用寿命不确定的无形资产。 第十七条使用寿命有限的无形资产，其应摊销金额应当在使用寿命内系统合理摊销。 企业摊销无形资产，应当自无形资产可供使用时起，至不再作为无形资产确认时止。 企业选择的无形资产摊销方法，应当反映与该项无形资产有关的经济利益的预期实现方式。无法可靠确定预期实现方式的，应当采用直线法摊销。 无形资产的摊销金额一般应当计入当期损益，其他会计准则另有规定的除外。 第十八条无形资产的应摊销金额为其成本扣除预计残值后的金额。已

计提减值准备的无形资产，还应扣除已计提的无形资产减值准备累计金额。使用寿命有限的无形资产，其残值应当视为零，但下列情况除外： (一)有第三方承诺在无形资产使用寿命结束时购买该无形资产。 (二)可以根据活跃市场得到预计残值信息，并且该市场在无形资产使用寿命结束时很可能存在。 第十九条使用寿命不确定的无形资产不应摊销。 第二十条无形资产的减值，应当按照《企业会计准则第8号——资产减值》处理。 第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。无形资产的使用寿命及摊销方法与以前估计不同的，应当改变摊销期限和摊销方法。

数字翻译

Part One Interpreting of Numbers 个 1 十10 百100 千1000 万1, 0000 亿1,0000,0000 兆1,0000,0000,0000 ?in Chinese: (每4位数进一段) 万，十万，百万，千万 亿，十亿，百亿，千亿 兆 t rillion b illion m illion t housand 汉1, 0000, 0000, 0000 英兆亿万

one 1 ten 10 hundred 100 thousand 1,000 million 1,000,000 billion 1,000,000,000 trillion 1,000,000,000,000 The different basic counting units in Chinese and English: 整数的口译：读-记-译 1）读 e.g. 54212378654391 In Chinese: 54,2123,7865,4391 In English: 54,/212,3/78,65/4,391 整数的口译：读-记-译 2）记： 将英汉差异较大的数字当词汇识记： 万：10 thousand 十万：100 thousand 千万：10 million 亿：100 million or 0.1 billion 百亿：10 billion

千亿：100 billion or 0.1 trillion 整数的口译：读-记-译 3）记–数字的记录：先记录，再考虑翻译 ---英语数字： 将thousand，million, billion直接缩写为t, m, b或一个“,”两个“,”三个“,”分别表示三个段位; 例：three billion five hundred and twenty million 记录为：3b 520m 或3,,,520,, ---汉语数字： 直接记为阿拉伯数字加上万，百万，亿或以“/”区分： 例：九十四亿五千四百一十三万九千 记录为：94亿5413万9千 整数的口译：读-记-译 4）译 英译汉时：点---线法 例：thirty two billion four hundred fifty seven million eight hundred twenty six thousand nine hundred and thirty-seven 记录：32，457，826，937 口译：32，4 / 57，82 / 6，937 整数的口译：读-记-译 汉译英时：线---点法 例：六亿四千六百二十三万零九百四十五 记录：6 / 4623 / 0945 口译：6 / 46，23 / 0，945 数字口译小策略