IAS 38无形资产(pdf 53)

Introduction
1. IAS 38 prescribes the accounting and disclosure for intangible assets that are not
specifically dealt with in other International Accounting Standards. IAS 38 does not
apply to financial assets, mineral rights and expenditure on the exploration for, or
development and extraction of, minerals, oil, natural gas and similar non-regenerative
resources and intangible assets arising in insurance enterprises from contracts with
policyholders. IAS 38 applies, among other things, to expenditure on advertising,
training, start-up, research and development activities.
2. An intangible asset is 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. An asset is a resource:
(a) controlled by an enterprise as a result of past events; and
(b) from which future economic benefits are expected to flow to the enterprise.
3. IAS 38 requires an enterprise to recognise an intangible asset (at cost) if, and only
if:
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