国际会计准则第38 号无形资产【外文翻译】.doc

1、本科毕业论文（设计）外文翻译外文题目INTERNATIONALACCOUNTINGSTANDARD38INTANGIBLEASSETS外文出处IASCF38PAGES857859外文作者INTERNATIONALACCOUNTINGSTANDARDSBOARDIASB原文INTERNATIONALACCOUNTINGSTANDARD38INTANGIBLEASSETSOBJECTIVE1THEOBJECTIVEOFTHISSTANDARDISTOPRESCRIBETHEACCOUNTINGTREATMENTFORINTANGIBLEASSETSTHATARENOTDEALTWITHSPECIF

2、ICALLYINANOTHERSTANDARDTHISSTANDARDREQUIRESANENTITYTORECOGNISEANINTANGIBLEASSETIF,ANDONLYIF,SPECIFIEDCRITERIAAREMETTHESTANDARDALSOSPECIFIESHOWTOMEASURETHECARRYINGAMOUNTOFINTANGIBLEASSETSANDREQUIRESSPECIFIEDDISCLOSURESABOUTINTANGIBLEASSETSSCOPE2THISSTANDARDSHALLBEAPPLIEDINACCOUNTINGFORINTANGIBLEASSET

3、S,EXCEPTAINTANGIBLEASSETSTHATAREWITHINTHESCOPEOFANOTHERSTANDARDBFINANCIALASSETS,ASDEFINEDINIAS32FINANCIALINSTRUMENTSPRESENTATIONCTHERECOGNITIONANDMEASUREMENTOFEXPLORATIONANDEVALUATIONASSETSSEEIFRS6EXPLORATIONFORANDEVALUATIONOFMINERALRESOURCESDEXPENDITUREONTHEDEVELOPMENTANDEXTRACTIONOFMINERALS,OIL,NA

4、TURALGASANDSIMILARNONREGENERATIVERESOURCES3IFANOTHERSTANDARDPRESCRIBESTHEACCOUNTINGFORASPECIFICTYPEOFINTANGIBLEASSET,ANENTITYAPPLIESTHATSTANDARDINSTEADOFTHISSTANDARDFOREXAMPLE,THISSTANDARDDOESNOTAPPLYTOAINTANGIBLEASSETSHELDBYANENTITYFORSALEINTHEORDINARYCOURSEOFBUSINESSSEEIAS2INVENTORIESANDIAS11CONST

5、RUCTIONCONTRACTSBDEFERREDTAXASSETSSEEIAS12INCOMETAXESCLEASESTHATAREWITHINTHESCOPEOFIAS17LEASESDASSETSARISINGFROMEMPLOYEEBENEFITSSEEIAS19EMPLOYEEBENEFITSEFINANCIALASSETSASDEFINEDINIAS32THERECOGNITIONANDMEASUREMENTOFSOMEFINANCIALASSETSARECOVEREDBYIAS27CONSOLIDATEDANDSEPARATEFINANCIALSTATEMENTS,IAS28IN

6、VESTMENTSINASSOCIATESANDIAS31INTERESTSINJOINTVENTURESFGOODWILLACQUIREDINABUSINESSCOMBINATIONSEEIFRS3BUSINESSCOMBINATIONSGDEFERREDACQUISITIONCOSTS,ANDINTANGIBLEASSETS,ARISINGFROMANINSURERSCONTRACTUALRIGHTSUNDERINSURANCECONTRACTSWITHINTHESCOPEOFIFRS4INSURANCECONTRACTSIFRS4SETSOUTSPECIFICDISCLOSUREREQU

7、IREMENTSFORTHOSEDEFERREDACQUISITIONCOSTSBUTNOTFORTHOSEINTANGIBLEASSETSTHEREFORE,THEDISCLOSUREREQUIREMENTSINTHISSTANDARDAPPLYTOTHOSEINTANGIBLEASSETSHNONCURRENTINTANGIBLEASSETSCLASSIFIEDASHELDFORSALEORINCLUDEDINADISPOSALGROUPTHATISCLASSIFIEDASHELDFORSALEINACCORDANCEWITHIFRS5NONCURRENTASSETSHELDFORSALE

8、ANDDISCONTINUEDOPERATIONS4SOMEINTANGIBLEASSETSMAYBECONTAINEDINORONAPHYSICALSUBSTANCESUCHASACOMPACTDISCINTHECASEOFCOMPUTERSOFTWARE,LEGALDOCUMENTATIONINTHECASEOFALICENCEORPATENTORFILMINDETERMININGWHETHERANASSETTHATINCORPORATESBOTHINTANGIBLEANDTANGIBLEELEMENTSSHOULDBETREATEDUNDERIAS16PROPERTY,PLANTANDE

9、QUIPMENTORASANINTANGIBLEASSETUNDERTHISSTANDARD,ANENTITYUSESJUDGEMENTTOASSESSWHICHELEMENTISMORESIGNIFICANTFOREXAMPLE,COMPUTERSOFTWAREFORACOMPUTERCONTROLLEDMACHINETOOLTHATCANNOTOPERATEWITHOUTTHATSPECIFICSOFTWAREISANINTEGRALPARTOFTHERELATEDHARDWAREANDITISTREATEDASPROPERTY,PLANTANDEQUIPMENTTHESAMEAPPLIE

10、STOTHEOPERATINGSYSTEMOFACOMPUTERWHENTHESOFTWAREISNOTANINTEGRALPARTOFTHERELATEDHARDWARE,COMPUTERSOFTWAREISTREATEDASANINTANGIBLEASSET5THISSTANDARDAPPLIESTO,AMONGOTHERTHINGS,EXPENDITUREONADVERTISING,TRAINING,STARTUP,RESEARCHANDDEVELOPMENTACTIVITIESRESEARCHANDDEVELOPMENTACTIVITIESAREDIRECTEDTOTHEDEVELOP

11、MENTOFKNOWLEDGETHEREFORE,ALTHOUGHTHESEACTIVITIESMAYRESULTINANASSETWITHPHYSICALSUBSTANCEEGAPROTOTYPE,THEPHYSICALELEMENTOFTHEASSETISSECONDARYTOITSINTANGIBLECOMPONENT,IETHEKNOWLEDGEEMBODIEDINIT6INTHECASEOFAFINANCELEASE,THEUNDERLYINGASSETMAYBEEITHERTANGIBLEORINTANGIBLEAFTERINITIALRECOGNITION,ALESSEEACCO

12、UNTSFORANINTANGIBLEASSETHELDUNDERAFINANCELEASEINACCORDANCEWITHTHISSTANDARDRIGHTSUNDERLICENSINGAGREEMENTSFORITEMSSUCHASMOTIONPICTUREFILMS,VIDEORECORDINGS,PLAYS,MANUSCRIPTS,PATENTSANDCOPYRIGHTSAREEXCLUDEDFROMTHESCOPEOFIAS17ANDAREWITHINTHESCOPEOFTHISSTANDARD7EXCLUSIONSFROMTHESCOPEOFASTANDARDMAYOCCURIFA

13、CTIVITIESORTRANSACTIONSARESOSPECIALISEDTHATTHEYGIVERISETOACCOUNTINGISSUESTHATMAYNEEDTOBEDEALTWITHINADIFFERENTWAYSUCHISSUESARISEINTHEACCOUNTINGFOREXPENDITUREONTHEEXPLORATIONFOR,ORDEVELOPMENTANDEXTRACTIONOF,OIL,GASANDMINERALDEPOSITSINEXTRACTIVEINDUSTRIESANDINTHECASEOFINSURANCECONTRACTSTHEREFORE,THISST

14、ANDARDDOESNOTAPPLYTOEXPENDITUREONSUCHACTIVITIESANDCONTRACTSHOWEVER,THISSTANDARDAPPLIESTOOTHERINTANGIBLEASSETSUSEDSUCHASCOMPUTERSOFTWARE,ANDOTHEREXPENDITUREINCURREDSUCHASSTARTUPCOSTS,INEXTRACTIVEINDUSTRIESORBYINSURERSDEFINITIONS8THEFOLLOWINGTERMSAREUSEDINTHISSTANDARDWITHTHEMEANINGSSPECIFIEDANACTIVEMA

15、RKETISAMARKETINWHICHALLTHEFOLLOWINGCONDITIONSEXISTATHEITEMSTRADEDINTHEMARKETAREHOMOGENEOUSBWILLINGBUYERSANDSELLERSCANNORMALLYBEFOUNDATANYTIMECPRICESAREAVAILABLETOTHEPUBLICAMORTISATIONISTHESYSTEMATICALLOCATIONOFTHEDEPRECIABLEAMOUNTOFANINTANGIBLEASSETOVERITSUSEFULLIFEANASSETISARESOURCEACONTROLLEDBYANE

16、NTITYASARESULTOFPASTEVENTSBFROMWHICHFUTUREECONOMICBENEFITSAREEXPECTEDTOFLOWTOTHEENTITYCARRYINGAMOUNTISTHEAMOUNTATWHICHANASSETISRECOGNISEDINTHESTATEMENTOFFINANCIALPOSITIONAFTERDEDUCTINGANYACCUMULATEDAMORTISATIONANDACCUMULATEDIMPAIRMENTLOSSESTHEREONCOSTISTHEAMOUNTOFCASHORCASHEQUIVALENTSPAIDORTHEFAIRVA

17、LUEOFOTHERCONSIDERATIONGIVENTOACQUIREANASSETATTHETIMEOFITSACQUISITIONORCONSTRUCTION,OR,WHENAPPLICABLE,THEAMOUNTATTRIBUTEDTOTHATASSETWHENINITIALLYRECOGNISEDINACCORDANCEWITHTHESPECIFICREQUIREMENTSOFOTHERIFRSS,EGIFRS2SHAREBASEDPAYMENTDEPRECIABLEAMOUNTISTHECOSTOFANASSET,OROTHERAMOUNTSUBSTITUTEDFORCOST,L

18、ESSITSRESIDUALVALUEDEVELOPMENTISTHEAPPLICATIONOFRESEARCHFINDINGSOROTHERKNOWLEDGETOAPLANORDESIGNFORTHEPRODUCTIONOFNEWORSUBSTANTIALLYIMPROVEDMATERIALS,DEVICES,PRODUCTS,PROCESSES,SYSTEMSORSERVICESBEFORETHESTARTOFCOMMERCIALPRODUCTIONORUSEENTITYSPECIFICVALUEISTHEPRESENTVALUEOFTHECASHFLOWSANENTITYEXPECTST

19、OARISEFROMTHECONTINUINGUSEOFANASSETANDFROMITSDISPOSALATTHEENDOFITSUSEFULLIFEOREXPECTSTOINCURWHENSETTLINGALIABILITYFAIRVALUEOFANASSETISTHEAMOUNTFORWHICHTHATASSETCOULDBEEXCHANGEDBETWEENKNOWLEDGEABLE,WILLINGPARTIESINANARMSLENGTHTRANSACTIONANIMPAIRMENTLOSSISTHEAMOUNTBYWHICHTHECARRYINGAMOUNTOFANASSETEXCE

20、EDSITSRECOVERABLEAMOUNTANINTANGIBLEASSETISANIDENTIFIABLENONMONETARYASSETWITHOUTPHYSICALSUBSTANCEMONETARYASSETSAREMONEYHELDANDASSETSTOBERECEIVEDINFIXEDORDETERMINABLEAMOUNTSOFMONEYRESEARCHISORIGINALANDPLANNEDINVESTIGATIONUNDERTAKENWITHTHEPROSPECTOFGAININGNEWSCIENTIFICORTECHNICALKNOWLEDGEANDUNDERSTANDI

21、NGTHERESIDUALVALUEOFANINTANGIBLEASSETISTHEESTIMATEDAMOUNTTHATANENTITYWOULDCURRENTLYOBTAINFROMDISPOSALOFTHEASSET,AFTERDEDUCTINGTHEESTIMATEDCOSTSOFDISPOSAL,IFTHEASSETWEREALREADYOFTHEAGEANDINTHECONDITIONEXPECTEDATTHEENDOFITSUSEFULLIFEUSEFULLIFEISATHEPERIODOVERWHICHANASSETISEXPECTEDTOBEAVAILABLEFORUSEBY

22、ANENTITYBTHENUMBEROFPRODUCTIONORSIMILARUNITSEXPECTEDTOBEOBTAINEDFROMTHEASSETBYANENTITYINTANGIBLEASSETS9ENTITIESFREQUENTLYEXPENDRESOURCES,ORINCURLIABILITIES,ONTHEACQUISITION,DEVELOPMENT,MAINTENANCEORENHANCEMENTOFINTANGIBLERESOURCESSUCHASSCIENTIFICORTECHNICALKNOWLEDGE,DESIGNANDIMPLEMENTATIONOFNEWPROCE

23、SSESORSYSTEMS,LICENCES,INTELLECTUALPROPERTY,MARKETKNOWLEDGEANDTRADEMARKSINCLUDINGBRANDNAMESANDPUBLISHINGTITLESCOMMONEXAMPLESOFITEMSENCOMPASSEDBYTHESEBROADHEADINGSARECOMPUTERSOFTWARE,PATENTS,COPYRIGHTS,MOTIONPICTUREFILMS,CUSTOMERLISTS,MORTGAGESERVICINGRIGHTS,FISHINGLICENCES,IMPORTQUOTAS,FRANCHISES,CU

24、STOMERORSUPPLIERRELATIONSHIPS,CUSTOMERLOYALTY,MARKETSHAREANDMARKETINGRIGHTS10NOTALLTHEITEMSDESCRIBEDINPARAGRAPH9MEETTHEDEFINITIONOFANINTANGIBLEASSET,IEIDENTIFIABILITY,CONTROLOVERARESOURCEANDEXISTENCEOFFUTUREECONOMICBENEFITSIFANITEMWITHINTHESCOPEOFTHISSTANDARDDOESNOTMEETTHEDEFINITIONOFANINTANGIBLEASS

25、ET,EXPENDITURETOACQUIREITORGENERATEITINTERNALLYISRECOGNISEDASANEXPENSEWHENITISINCURREDHOWEVER,IFTHEITEMISACQUIREDINABUSINESSCOMBINATION,ITFORMSPARTOFTHEGOODWILLRECOGNISEDATTHEACQUISITIONDATESEEPARAGRAPH68DISCLOSUREGENERAL118ANENTITYSHALLDISCLOSETHEFOLLOWINGFOREACHCLASSOFINTANGIBLEASSETS,DISTINGUISHI

26、NGBETWEENINTERNALLYGENERATEDINTANGIBLEASSETSANDOTHERINTANGIBLEASSETSAWHETHERTHEUSEFULLIVESAREINDEFINITEORFINITEAND,IFFINITE,THEUSEFULLIVESORTHEAMORTISATIONRATESUSEDBTHEAMORTISATIONMETHODSUSEDFORINTANGIBLEASSETSWITHFINITEUSEFULLIVESCTHEGROSSCARRYINGAMOUNTANDANYACCUMULATEDAMORTISATIONAGGREGATEDWITHACC

27、UMULATEDIMPAIRMENTLOSSESATTHEBEGINNINGANDENDOFTHEPERIODDTHELINEITEMSOFTHESTATEMENTOFCOMPREHENSIVEINCOMEINWHICHANYAMORTISATIONOFINTANGIBLEASSETSISINCLUDEDEARECONCILIATIONOFTHECARRYINGAMOUNTATTHEBEGINNINGANDENDOFTHEPERIODSHOWINGIADDITIONS,INDICATINGSEPARATELYTHOSEFROMINTERNALDEVELOPMENT,THOSEACQUIREDS

28、EPARATELY,ANDTHOSEACQUIREDTHROUGHBUSINESSCOMBINATIONSIIASSETSCLASSIFIEDASHELDFORSALEORINCLUDEDINADISPOSALGROUPCLASSIFIEDASHELDFORSALEINACCORDANCEWITHIFRS5ANDOTHERDISPOSALSIIIINCREASESORDECREASESDURINGTHEPERIODRESULTINGFROMREVALUATIONSUNDERPARAGRAPHS75,85AND86ANDFROMIMPAIRMENTLOSSESRECOGNISEDORREVERS

29、EDINOTHERCOMPREHENSIVEINCOMEINACCORDANCEWITHIAS36IFANYIVIMPAIRMENTLOSSESRECOGNISEDINPROFITORLOSSDURINGTHEPERIODINACCORDANCEWITHIAS36IFANYVIMPAIRMENTLOSSESREVERSEDINPROFITORLOSSDURINGTHEPERIODINACCORDANCEWITHIAS36IFANYVIANYAMORTISATIONRECOGNISEDDURINGTHEPERIODVIINETEXCHANGEDIFFERENCESARISINGONTHETRAN

30、SLATIONOFTHEFINANCIALSTATEMENTSINTOTHEPRESENTATIONCURRENCY,ANDONTHETRANSLATIONOFAFOREIGNOPERATIONINTOTHEPRESENTATIONCURRENCYOFTHEENTITYVIIIOTHERCHANGESINTHECARRYINGAMOUNTDURINGTHEPERIOD119ACLASSOFINTANGIBLEASSETSISAGROUPINGOFASSETSOFASIMILARNATUREANDUSEINANENTITYSOPERATIONSEXAMPLESOFSEPARATECLASSESM

31、AYINCLUDEABRANDNAMESBMASTHEADSANDPUBLISHINGTITLESCCOMPUTERSOFTWAREDLICENCESANDFRANCHISESECOPYRIGHTS,PATENTSANDOTHERINDUSTRIALPROPERTYRIGHTS,SERVICEANDOPERATINGRIGHTSFRECIPES,FORMULAE,MODELS,DESIGNSANDPROTOTYPESGINTANGIBLEASSETSUNDERDEVELOPMENTTHECLASSESMENTIONEDABOVEAREDISAGGREGATEDAGGREGATEDINTOSMA

32、LLERLARGERCLASSESIFTHISRESULTSINMORERELEVANTINFORMATIONFORTHEUSERSOFTHEFINANCIALSTATEMENTS120ANENTITYDISCLOSESINFORMATIONONIMPAIREDINTANGIBLEASSETSINACCORDANCEWITHIAS36INADDITIONTOTHEINFORMATIONREQUIREDBYPARAGRAPH118EIIIV121IAS8REQUIRESANENTITYTODISCLOSETHENATUREANDAMOUNTOFACHANGEINANACCOUNTINGESTIM

33、ATETHATHASAMATERIALEFFECTINTHECURRENTPERIODORISEXPECTEDTOHAVEAMATERIALEFFECTINSUBSEQUENTPERIODSSUCHDISCLOSUREMAYARISEFROMCHANGESINATHEASSESSMENTOFANINTANGIBLEASSETSUSEFULLIFEBTHEAMORTISATIONMETHODCRESIDUALVALUES122ANENTITYSHALLALSODISCLOSEAFORANINTANGIBLEASSETASSESSEDASHAVINGANINDEFINITEUSEFULLIFE,T

34、HECARRYINGAMOUNTOFTHATASSETANDTHEREASONSSUPPORTINGTHEASSESSMENTOFANINDEFINITEUSEFULLIFEINGIVINGTHESEREASONS,THEENTITYSHALLDESCRIBETHEFACTORSTHATPLAYEDASIGNIFICANTROLEINDETERMININGTHATTHEASSETHASANINDEFINITEUSEFULLIFEBADESCRIPTION,THECARRYINGAMOUNTANDREMAININGAMORTISATIONPERIODOFANYINDIVIDUALINTANGIB

35、LEASSETTHATISMATERIALTOTHEENTITYSFINANCIALSTATEMENTSCFORINTANGIBLEASSETSACQUIREDBYWAYOFAGOVERNMENTGRANTANDINITIALLYRECOGNISEDATFAIRVALUESEEPARAGRAPH44ITHEFAIRVALUEINITIALLYRECOGNISEDFORTHESEASSETSIITHEIRCARRYINGAMOUNTIIIWHETHERTHEYAREMEASUREDAFTERRECOGNITIONUNDERTHECOSTMODELORTHEREVALUATIONMODELDTHE

36、EXISTENCEANDCARRYINGAMOUNTSOFINTANGIBLEASSETSWHOSETITLEISRESTRICTEDANDTHECARRYINGAMOUNTSOFINTANGIBLEASSETSPLEDGEDASSECURITYFORLIABILITIESETHEAMOUNTOFCONTRACTUALCOMMITMENTSFORTHEACQUISITIONOFINTANGIBLEASSETS123WHENANENTITYDESCRIBESTHEFACTORSTHATPLAYEDASIGNIFICANTROLEINDETERMININGTHATTHEUSEFULLIFEOFAN

37、INTANGIBLEASSETISINDEFINITE,THEENTITYCONSIDERSTHELISTOFFACTORSINPARAGRAPH90INTANGIBLEASSETSMEASUREDAFTERRECOGNITIONUSINGTHEREVALUATIONMODEL124IFINTANGIBLEASSETSAREACCOUNTEDFORATREVALUEDAMOUNTS,ANENTITYSHALLDISCLOSETHEFOLLOWINGABYCLASSOFINTANGIBLEASSETSITHEEFFECTIVEDATEOFTHEREVALUATIONIITHECARRYINGAM

38、OUNTOFREVALUEDINTANGIBLEASSETSIIITHECARRYINGAMOUNTTHATWOULDHAVEBEENRECOGNISEDHADTHEREVALUEDCLASSOFINTANGIBLEASSETSBEENMEASUREDAFTERRECOGNITIONUSINGTHECOSTMODELINPARAGRAPH74BTHEAMOUNTOFTHEREVALUATIONSURPLUSTHATRELATESTOINTANGIBLEASSETSATTHEBEGINNINGANDENDOFTHEPERIOD,INDICATINGTHECHANGESDURINGTHEPERIO

39、DANDANYRESTRICTIONSONTHEDISTRIBUTIONOFTHEBALANCETOSHAREHOLDERSCTHEMETHODSANDSIGNIFICANTASSUMPTIONSAPPLIEDINESTIMATINGTHEASSETSFAIRVALUES125ITMAYBENECESSARYTOAGGREGATETHECLASSESOFREVALUEDASSETSINTOLARGERCLASSESFORDISCLOSUREPURPOSESHOWEVER,CLASSESARENOTAGGREGATEDIFTHISWOULDRESULTINTHECOMBINATIONOFACLA

40、SSOFINTANGIBLEASSETSTHATINCLUDESAMOUNTSMEASUREDUNDERBOTHTHECOSTANDREVALUATIONMODELSFOREIGNSOURCEINTERNATIONALACCOUNTINGSTANDARDSBOARDIASBINTERNATIONALACCOUNTINGSTANDARD38INTANGIBLEASSETSIASCF382003857859译文国际会计准则第38号无形资产目的1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

41、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。范围2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。3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

42、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）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；（6）企业合并中形成的商誉（见国际财务报告准则三大业务组合）；（7）递延采集成本和无形资产,保险人所产生的合同项下的权利范围内的保险合同IFRS4保险合同。国际财务报告准则4

43、组具体的信息披露要求那些递延采集成本但不适合那些无形资产。因此,在本标准中披露要求应用于那些无形资产。（8）非流动无形资产分为举办了销售或者包含在处理的组织,它是为举办了销售依照国际财务报告准则5非流动资产出售举行正式运作。4一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

44、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，则该软件应作为无形资产核算。5本准则还适用于广告、培训、开办活动、研究与开发活动支出等。研究与开发活动的目标是开发知识。因此，虽然这些活动可能会产生有实物形态的资产（例如，样品），但该资产的实物要素次于其无形要素（即含在实物要素中的知识）。6就融资租赁而言，标的资产可能是有形的，也可能是无形的。初始确认后，承租人应按本准则的规定核算因融资租赁而持有的无形资产。电影、录相、戏剧、手稿、专利权和版权等项目的许可证协议中的权利不在国际会计准则第对号一租赁范围之内，而在本准则范围之内。7如果某些活动或交易特殊，可能需

45、要用其他方式进行会计处理，那么该活动或交易可能会被排除出某项国际会计准则的范围。采掘业中因石油、天然气和矿产的勘探或开发和采掘而发生的支出、保险公司与其保单持有人之间签订的合同就属于上述情况。因此，本准则不适用于这类活动所发生的支出。但是，本准则适用于采掘业或保险公司使用的其他无形资产（例如计算机软件）和发生的其他支出（例如开办费用）。定义8本准则中使用的下列术语，其定义为无形资产，指为用于商品或劳务的生产或供应、出租给其他单位、或管理目的而持有的、没有实物形态的、可辨认非货币资产。资产，指由于过去事项而由企业控制的、预期会导致未来经济利益流入企业的资源。货币资产，把持有的货币以及将以固定或可

46、确定金融的货币收到的资产。研究，指为获取积的科学或技术知识而进行的具有创造性和有计划的犯查。开发，指在开始商业性生产或使用前，待研究成果或发他知识应用于负的或具有实质性改进的材料、装置、产品、工序、系统或服务的计划或设计。摊销，相在无形资产的使用年限内系统地分摊其应折旧金额。应折旧金额，指资产的成本或财务报表中代替成本的其他金额，减去其残位后的余额。使用年限，指资产预期由企业使用的年限或企业预期从资产的使用中获得的产量或类似计量单位的数量。成本，指资产购置或生产时，支付的现金成现金等价物的金额，或其他对价的公允价值。残值，指在资产使用年限末，减去预计处置成本后，企业预期从资产上获得的净额。公允

47、价值，指熟悉情况并自愿的双方，在公平交易的基础上进行资产交换或债务结算的金额。活跃的市场，指满足以下所有条件的市场（L）市场交易的项目是同质的；（2）通常可在任何时候找到自愿的买方和卖方；（3）价格公开。减值损失，指资产的账面金额超过其可收回金额的余额。账面金额，指在资产负债表上确认的资产的金额，减去累计摊销额和累计减值损失后的余额。无形资产9企业在科学或技术知识、新工序或系统的设计和推广、许可证、知识产权、市场知识和商标（包括商标名称和报刊名）等无形资源的获得、开发、维护和提高方面，经常会消耗资源或承担负债。这些大的类别中包括的项目通常有计算机软件、专利、版权、电影、客户名单、抵押服务权、捕

48、捞许可证、进口配额、特许权、客户或供应商的关系、客户的信赖、市场份额和销售权。10第9段中描述的项目并不都满足无形资产的定义，即可辨认性、对资源的控制和存在未来经济利益。如果本准则涉及的某项目不满足无形资产的定义，那么为获得它或在内部创造它发生的支出应在发生时确认为费用。但是，如果该项目是在企业购买合并中获得的，那么它构成购买日所确认商誉的一部分（见第68段）。披露一般118企业应对无形资产进行分类，并在每类中注意区分内部产生的无形资产和其他无形资产进行如下披露（1）使用年限或所使用的摊销率；（2）使用的摊销方法；（3）期初和期末账面总金额和累计摊销额（与累计减值损失合计）；（4）包括了无形资

49、产摊销额的收益表项目；（5）表明期初和期末帐面价值之间调整的事项添置，对内部开发和企业合并导致的添加应单独说明；报废和处置；本期根据第46段、第76段和第77段进行重估价而形成的增加或减少；以及根据国际会计准则第36号资产归位的规定，直接在权益中确认或从权益中转出的减值损失（如果有的话）而形成的增加或减少；根据国际会计准则第36号资产减值的规定，本期在收益表中转出减值损失（如果有的话）；根据（国际会计准则第36号资产减值）的规定，本期从收益来中转出的减值损失（如果有的话）；本期确认的摊销额；对国外实体的财务报表进行折算时形成的净汇兑差额；本期账面金额的其他变化。不要求提供比较信息。119某类无形资产，是指在企业经营中具有类似性质和用途的资产的一种分组。单个分类的例子包括（1）商标名称；（2）报刊刊头；（3）计算机软件；（4）许可证和特许权；（5）版权、专利和其他行业性的财产权、服务和经营权；（6）处方、配方、模型、设计和样板；（7）开发中的无形资产。如果将以上分类细拆（合并）成更小（更大）的类能够给财务报表使用者提供更相关的信息，那么应那样做。120除了披露第107段（5）至所要求的信息外，企业还应披露国际会计准则第36号资产减值所要求的有关已减值无形资产的信息。121企业应根据国际会计准则第8号一当期净损益、重大差