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国际会计准则+中文版+-第77部分
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过渡性规定
93．在其生效日期（或之前）采用本准则所造成的影响，应作为首次采用本准则当期留
存收益期初余额的调整数予以报告。鼓励但不要求企业调整最早列报期间的留存收益期初余
额，并重述比较信息。如果不重述比较信息，应被露该事实。
94．本准则与《国际会计准则第
8号当期净损失、重大错误和会计政策变更》要求的
处理不同，《国际会计准则第
8号》要求重述比较信息（基准处理方法），或按应予披露的重
述基础提供附加的匡算比较信息（允许选用的处理方法）。如果这样做不可行，则属例外。
生效日期
95．本准则对报告期从
1999年
7月
1日或以后开始的财务报表生效。鼓励较早地采用。
如果企业在
1999年
7月
1日之前采用本准则，应披露这事实。
96．本准则替代了《国际会计准则第
10号或有事项和资产负债表日后事项》中涉及
或有事项的规定。
IAS 38： Intangible Assets
IAS 38： Intangible Assets
IAS 38 supersedes：
IAS 4； Depreciation Accounting； with respect to the amortisation （depreciation） of intangible
assets； and
IAS 9； Research and Development Costs。
In 1998； IAS 39： Financial Instruments： Recognition and Measurement； amended a paragraph
of IAS 38 to replace the reference to IAS 25； Accounting for Investments； by reference to IAS 39。
One SIC Interpretation relates to IAS 38：
SIC 6： Costs of Modifying Existing Software。
Summary of IAS 38
IAS 38 applies to all intangible assets that are not specifically dealt with in other International
Accounting Standards。 It applies； among other things； to expenditures on：
advertising；
training；
start…up； and
research and development （R&D） activities。
IAS 38 supersedes IAS 9； Research and Development Costs。 IAS 38 does not apply to
financial assets； insurance contracts； mineral rights and the exploration for and extraction of
minerals and similar non…regenerative resources。 Investments in； and awareness of the importance
of； intangible assets have increased significantly in the last two decades。
The main features of IAS 38 are：
an intangible asset should be recognised initially； at cost； in the financial statements； if； and
only if：
（a） the asset meets the definition of an intangible asset。 Particularly； there should be an
identifiable asset that is controlled and clearly distinguishable from an enterprise's goodwill；
（b） it is probable that the future economic benefits that are attributable to the asset will flow to
the enterprise； and
（c） （c）
This requirement applies whether an intangible asset is acquired externally or generated
internally。 IAS 38 also includes additional recognition criteria for internally generated intangible
assets；
if an intangible item does not meet both the definition； and the criteria for the recognition； of
an intangible asset； IAS 38 requires the expenditure on this item to be recognised as an expense
when it is incurred。 An enterprise is not permitted to include this expenditure in the cost of an
intangible asset at a later date；
it follows from the recognition criteria that all expenditure on research should be recognised as
an expense。 The same treatment applies to start…up costs； training costs and advertising costs。 IAS
38 also specifically prohibits the recognition as assets of internally generated goodwill； brands；
mastheads； publishing titles； customer lists and items similar in substance。 However； some
development expenditure may result in the recognition of an intangible asset （for example； some
internally developed puter software）；
in the case of a business bination that is an acquisition； IAS 38 builds on IAS 22： Business
binations； to emphasise that if an intangible item does not meet both the definition and the
criteria for the recognition for an intangible asset； the expenditure for this item （included in the cost
of acquisition） should form part of the amount attributed to goodwill at the date of acquisition。 This
means that； among other things； unlike current practices in certain countries； purchased
R&D…in…process should not be recognised as an expense immediately at the date of acquisition but
it should be recognised as part of the goodwill recognised at the date of acquisition and amortised
under IAS 22； unless it meets the criteria for separate recognition as an intangible asset；
after initial recognition in the financial statements； an intangible asset should be
measured under one of the following two treatments：
（a） benchmark treatment： historical cost less any amortisation and impairment losses； or
（b） allowed alternative treatment： revalued amount （based on fair value） less any subsequent
amortisation and impairment losses。 The main difference from the treatment for revaluations of
property； plant and equipment under IAS 16 is that revaluations for intangible assets are permitted
only if fair value can be determined by reference to an active market。 Active markets are expected
to be rare for intangible assets；
intangible assets should be amortised over the best estimate of their useful life。 IAS 38 does
not permit an enterprise to assign an infinite useful life to an intangible asset。 It includes a
rebuttable presumption that the useful life of an intangible asset will not exceed 20 years from the
date when the asset is available for use。 IAS 38 acknowledges that； in rare cases； there may be
persuasive evidence that the useful life of an intangible asset will exceed 20 years。 In these cases； an
enterprise should amortise the intangible asset over the best estimate of its useful life and：
intangible assets should be amortised over the best estimate of their useful life。 IAS 38 does
not permit an enterprise to assign an infinite useful life to an intangible asset。 It includes a
rebuttable presumption that the useful life of an intangible asset will not exceed 20 years from the
date when the asset is available for use。 IAS 38 acknowledges that； in rare cases； there may be
persuasive evidence that the useful life of an intangible asset will exceed 20 years。 In these cases； an
enterprise should amortise the intangible asset over the best estimate of its useful life and：
（b） disclose the reasons why the presumption that the useful life of an intangible asset will not
exceed 20 years is rebutted and also the factor（s） that played a significant role in determining the
useful life of the asset；
required disclosures on intangible assets will enable users to understand； among other things；
the types of intangible assets that are recognised in the financial statements and the movements in
their carrying amount （book value） during the year。 IAS 38 also requires disclosure of the amount of
research and development expenditure recognised as an expense during the year； and
IAS 38 is operative for annual accounting periods beginning on or after 1 July 1999。 IAS 38
includes transitional provisions that clarify when the Standard should be applied retrospectively and
when it should be applied prospectively。
To avoid creating opportunities for accounting arbitrage in an acquisition by recognising an
intangible asset that is similar in nature to goodwill （such as brands and mastheads） as goodwill
rather than an intangible asset （or vice versa）； the amortisation requirements for goodwill in IAS 22：
Business binations are consistent with those of IAS 38。
国际会计准则第
38号无形资产
目的
本准则的目的是对其他国际会计准则中没有具体涉及的无形资产的会计处理进行规范。
本准则要求，当且仅当特定条件满足时，企业应确认无形资产。本准则亦对如何计量无形资
产的账面金额作了规定，并就无形资产的特定放过提出了要求。
产的账面金额作了规定，并就无形资产的特定放过提出了要求。
围
1．本准则应适用于所有企业除以下各项之外的无形资产的会计核算：
（1）由其他国际会计准则规范的无形资产；
（2）《国际会计准则第
32号金融工具：披露和列报》中定义的金融资产；
（3）矿产权，以及矿产、石油、天然气和类似非再生性资源的勘探支出或开发和采掘支
出；
（4）保险公司与保单持有人之间签订的合同所产生的无形资产。
2．如果其他国际会计准则涉及了特定类型的无形资产，那么企业应运用该项准则而不是
本准则。例如，本准则不适用于以下各项无形资产：
（1）企业在正常经营过程中为出售而持有的无形资产（见《国际会计准则第
2号存货》
和《国际会计准则第
11号建造合同》）；
（2）递延所得税资产（见《国际会计准则第
12号所得税》）；
（3）属于《国际会计准则第
17号租赁》范围内的租赁；
（4）雇员福利所形成的资产（见《国际会计准则第
19号雇员福利》）；
（5）企业合并中形成的商誉（见《国际会计准则第
22号企业合并》）；
（6）《国际会计准则第
32号金融工具：披露和列报》中定义的金融资产。金融资产的
确认和计量由以下准则规范：《国际会计准则第
27号合并财务报表和对于公司投资的会计》、
《国际会计准则第
28号在联营企业投资的会计》、《国际会计准则第
31号合营中权益的财
务报告》和《国际会计准则第
39号金融工具：确认和计量》。
3．一些无形资产可能会以实物为载体，例如磁盘（对计算机软件而言）、法律文件（对
许可证或专利权而言）或胶片式确定一项包含无形和有形要素的资产应按《国际会计准则第
历号一固定资产》核算，还是作为一项无形资产而按本准则核算，需要进行判断，以评价哪
个要素更重要。例如，一台计算机控制的机械工具没有特定计算机软件就不能正常运行时，
则说明该软件构成相关硬件不可缺少的组成部分，从而该软件应作为固定资产核算。同样的
原则适用于计算机控作系统。如计算机软件不是相关硬件不可缺少的组成部分，�
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