财务报表标准--无形资产(英文)(pdf 33页)
财务报表标准--无形资产(英文)(pdf 33页)内容简介
INTRODUCTION IN1-IN13
Reasons for revising FRS 38 IN2-IN4
Summary of main changes IN5-IN13
Financial Reporting Standard 38
Intangible Assets
OBJECTIVE…………1
SCOPE…………2-7
DEFINITIONS…………8-17
Intangible Assets…………9-17
Identifiability…………11-12
Control…………13-16
Future Economic Benefits…………17
RECOGNITION AND MEASUREMENT…………18-67
Separate Acquisition…………25-32
Acquisition as Part of a Business Combination…………33-43
Measuring the Fair Value of an Intangible Asset Acquired in a
Business Combination…………35-41
Subsequent Expenditure on an Acquired In-process
Research and Development Project…………42-43
Acquisition by way of a Government Grant…………44
Exchanges of Assets…………45-47
Internally Generated Goodwill …………48-50
Internally Generated Intangible Assets …………51-67
Research Phase …………54-56
Development Phase………… 57-64
Cost of an Internally Generated Intangible Asset …………65-67
RECOGNITION OF AN EXPENSE …………68-71
Past Expenses not to be Recognised as an Asset …………71
MEASUREMENT AFTER RECOGNITION …………72-87
Cost Model………… 74
Revaluation Model …………75-87
USEFUL LIFE …………88-96
INTANGIBLE ASSETS WITH FINITE USEFUL LIVES …………97-106
Amortisation Period and Amortisation Method …………97-99
Residual Value 100-103
Review of Amortisation Period and Amortisation Method …………104-106
INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES …………107-110
Review of Useful Life Assessment …………109-110
RECOVERABILITY OF THE CARRYING AMOUNT— IMPAIRMENT LOSSES………… 111
RETIREMENTS AND DISPOSALS…………112-117
DISCLOSURE …………118-128
General………… 118-123
Intangible Assets Measured after Recognition using the Revaluation Model …………124-125
Research and Development Expenditure …………126-127
Other Information …………128
TRANSITIONAL PROVISIONS AND EFFECTIVE DATE………… 129-132
Exchanges of Similar Assets …………131
Early Application …………132
WITHDRAWAL OF FRS 38 (issued 2003)………… 133
ILLUSTRATIVE EXAMPLES
Assessing the Useful Lives of Intangible Assets
TABLE OF CONCORDANCE
..............................
Reasons for revising FRS 38 IN2-IN4
Summary of main changes IN5-IN13
Financial Reporting Standard 38
Intangible Assets
OBJECTIVE…………1
SCOPE…………2-7
DEFINITIONS…………8-17
Intangible Assets…………9-17
Identifiability…………11-12
Control…………13-16
Future Economic Benefits…………17
RECOGNITION AND MEASUREMENT…………18-67
Separate Acquisition…………25-32
Acquisition as Part of a Business Combination…………33-43
Measuring the Fair Value of an Intangible Asset Acquired in a
Business Combination…………35-41
Subsequent Expenditure on an Acquired In-process
Research and Development Project…………42-43
Acquisition by way of a Government Grant…………44
Exchanges of Assets…………45-47
Internally Generated Goodwill …………48-50
Internally Generated Intangible Assets …………51-67
Research Phase …………54-56
Development Phase………… 57-64
Cost of an Internally Generated Intangible Asset …………65-67
RECOGNITION OF AN EXPENSE …………68-71
Past Expenses not to be Recognised as an Asset …………71
MEASUREMENT AFTER RECOGNITION …………72-87
Cost Model………… 74
Revaluation Model …………75-87
USEFUL LIFE …………88-96
INTANGIBLE ASSETS WITH FINITE USEFUL LIVES …………97-106
Amortisation Period and Amortisation Method …………97-99
Residual Value 100-103
Review of Amortisation Period and Amortisation Method …………104-106
INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES …………107-110
Review of Useful Life Assessment …………109-110
RECOVERABILITY OF THE CARRYING AMOUNT— IMPAIRMENT LOSSES………… 111
RETIREMENTS AND DISPOSALS…………112-117
DISCLOSURE …………118-128
General………… 118-123
Intangible Assets Measured after Recognition using the Revaluation Model …………124-125
Research and Development Expenditure …………126-127
Other Information …………128
TRANSITIONAL PROVISIONS AND EFFECTIVE DATE………… 129-132
Exchanges of Similar Assets …………131
Early Application …………132
WITHDRAWAL OF FRS 38 (issued 2003)………… 133
ILLUSTRATIVE EXAMPLES
Assessing the Useful Lives of Intangible Assets
TABLE OF CONCORDANCE
..............................
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