IAS 38 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. 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.

IAS 38 sets out the criteria for recognising and measuring intangible assets and requires disclosures about them. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights.

IAS 38 provides guidelines on the recognition, measurement, and disclosure of intangible assets.

1999年7月1日 · 38．任何时点上，企业的市价与其可辨认净资产的账面金额之间的差额，可能反映影响企业价值的一系列因素。但不能认为这种差额代表了企业所控制的无形资产的成本。

国际会计准则第38号（ias 38）无形资产是国际会计准则之一，簡稱：ias 38，生效始自1999年7月1日，目的是統一按標準化編寫财务报表。 IAS 38规范 无形资产 的 会计处理 。

IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined in all sections of the exam.

IAS 38 Intangible Assets The 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

2024年4月12日 · IAS 38 governs the accounting treatment for intangible assets that are not specifically addressed by another IFRS standard. IAS 38 provides guidance on recognising an expenditure either as an intangible asset or an expense in profit or loss. Moreover, it outlines what should be included in the cost of an intangible asset.

IAS 38 Intangible Assets 2017 - 05 5 Useful life An entity shall assess whether the useful life of an intangible asset is finite or indefinite and, if finite, the length of, or number of production or similar units constituting, that useful life. An intangible asset shall be regarded by the entity

2024年4月12日 · IAS 38 outlines the accounting treatment for intangible assets, which are assets that: lack physical substance, are non-monetary, and ; identifiable. IAS 38 applies to all intangible assets not specifically addressed by other IFRSs. Excluded assets, such as deferred tax assets and goodwill, are detailed in IAS 38.2-3.

IAS 38 © IFRS Foundation 1 Norme comptable internationale 38 Immobilisations incorporelles Objectif 1 L’objectif de la présente norme est de prescrire le traitement comptable des immobilisations incorporelles qui ne sont pas spécifiquement traitées par une autre norme. La présente norme impose à une entité de comptabiliser

Em abril de 2001, o Conselho de Normas Internacionais de Contabilidade (Conselho) adotou a IAS 38 – Ativos Intangíveis, que foi originalmente emitida pelo Comitê de Normas Internacionais de Contabilidade em setembro de 1998.

understand initial measurement requirements of IAS 38 standard; apply subsequent measurement methods for accounting intangible assets; understand the concept of intangible assets with finite and indefinite useful lives; define criteria for impairment; review IAS …

IAS 38 defines an intangible asset as ‘an identifiable non-monetary asset without physical substance’. It notes that an asset is a resource controlled by the entity and paragraph 13 specifies that an entity controls an intangible asset if it has the power to obtain the future economic benefits flowing from the underlying resource and to ...

2025年2月3日 · IAS 38 defines an intangible asset as an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights. Separable assets can be sold, transferred or licensed.

understand initial measurement requirements of IAS 38 standard. apply subsequent measurement methods for accounting intangible assets. understand the concept of intangible assets with finite and indefinite useful lives. define criteria for impairment. review IAS …

1999年7月1日 · IAS 38 establishes general rules for recognition and measurement of intangible assets. It deals with acquisition of intangibles under specific circumstances , such as: Separate acquisition,

In April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards Committee in September 1998.

IAS 38 allows choice of accounting treatment: Cost model Cost less accumulated depreciation [same as IAS 16] Revaluation model Revalued amount less subsequent accumulated depreciation. [same as IAS 16 with one exception] The exception is that the revaluation model can only be applied if intangible asset’s

2020年11月20日 · The International Accounting Standards Board supports consistent application of IAS 38 Intangible Assets in many ways, including the publication of educational material available below. The IFRS Interpretations Committee has considered some stakeholders' questions related to the Standard.