国际会计准则第38 号无形资产【外文翻译】

1、本科毕业论文（设计）外 文 翻 译 外文题目 international accounting standard 38 intangible assets 外文出处 iascf38 pages857859 外文作者 international accounting standards board (iasb) 原文：international accounting standard 38intangible assetsobjective1 the objective of this standard is to prescribe the accounting treatment for i

2、ntangible 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 standard also specifies how to measure the carrying amount of intangible assets and requires specified disclos

3、ures about intangible assets.scope2 this standard shall be applied in accounting for intangible assets, except:(a) intangible assets that are within the scope of another standard;(b) financial assets, as defined in ias 32 financial instruments: presentation;(c) the recognition and measurement of exp

4、loration and evaluation assets (see ifrs 6 exploration for and evaluation of mineral resources); (d) expenditure on the development and extraction of minerals, oil, natural gas and similar non-regenerative resources.3 if another standard prescribes the accounting for a specific type of intangible as

5、set, an entity applies that standard instead of this standard. for example, this standard does not apply to:(a) intangible assets held by an entity for sale in the ordinary course of business (see ias 2 inventories and ias 11 construction contracts).(b) deferred tax assets (see ias 12 income taxes).

6、(c) leases that are within the scope of ias 17 leases.(d) assets arising from employee benefits (see ias 19 employee benefits).(e) financial assets as defined in ias 32. the recognition and measurement of some financial assets are covered by ias 27 consolidated and separate financial statements, ias

7、 28 investments in associates and ias 31 interests in joint ventures.(f) goodwill acquired in a business combination (see ifrs 3 business combinations).(g) deferred acquisition costs, and intangible assets, arising from an insurers contractual rights under insurance contracts within the scope of ifr

8、s 4 insurance contracts. ifrs 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. therefore, the disclosure requirements in this standard apply to those intangible assets.(h) non-current intangible assets classified as held for sale (

9、or included in a disposal group that is classified as held for sale) in accordance with ifrs 5 non-current assets held for sale and discontinued operations.4 some intangible assets may be contained in or on a physical substance such as a compact disc (in the case of computer software), legal documen

10、tation (in the case of a licence or patent) or film. in determining whether an asset that incorporates both intangible and tangible elements should be treated under ias 16 property, plant and equipment or as an intangible asset under this standard, an entity uses judgement to assess which element is

11、 more significant. for example, computer software for a computer-controlled machine tool that cannot operate without that specific software is an integral part of the related hardware and it is treated as property, plant and equipment. the same applies to the operating system of a computer. when the

12、 software is not an integral part of the related hardware, computer software is treated as an intangible asset.5 this standard applies to, among other things, expenditure on advertising, training, start-up, research and development activities. research and development activities are directed to the

13、development of knowledge. therefore, although these activities may result in an asset with physical substance (eg a prototype), the physical element of the asset is secondary to its intangible component, ie the knowledge embodied in it.6 in the case of a finance lease, the underlying asset may be ei

14、ther tangible or intangible. after initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this standard. rights under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights are ex

15、cluded from the scope of ias 17 and are within the scope of this standard.7 exclusions from the scope of a standard may occur if activities or transactions are so specialised that they give rise to accounting issues that may need to be dealt with in a different way. such issues arise in the accounti

16、ng for expenditure on the exploration for, or development and extraction of, oil, gas and mineral deposits in extractive industries and in the case of insurance contracts. therefore, this standard does not apply to expenditure on such activities and contracts. however, this standard applies to other

17、 intangible assets used (such as computer software), and other expenditure incurred (such as start-up costs), in extractive industries or by insurers.definitions8 the following terms are used in this standard with the meanings specified:an active market is a market in which all the following conditi

18、ons exist:(a) the items traded in the market are homogeneous;(b) willing buyers and sellers can normally be found at any time; (c) prices are available to the public.amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.an asset is a resource

19、:(a) controlled by an entity as a result of past events; (b) from which future economic benefits are expected to flow to the entity.carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated amortisation and accumulated impair

20、ment losses thereon.cost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specifi

21、c requirements of other ifrss, eg ifrs 2 share-based payment.depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.development is the application of research findings or other knowledge to a plan or design for the production of new or substantially

22、 improved materials, devices, products, processes, systems or services before the start of commercial production or use.entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or e

23、xpects to incur when settling a liability.fair value of an asset is the amount for which that asset could be exchanged between knowledgeable, willing parties in an arms length transaction.an impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.an inta

24、ngible asset is an identifiable non-monetary asset without physical substance.monetary assets are money held and assets to be received in fixed or determinable amounts of money.research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledg

25、e and understanding.the residual value of an intangible asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.us

26、eful life is:(a) the period over which an asset is expected to be available for use by an entity; (b) the number of production or similar units expected to be obtained from the asset by an entity.intangible assets9 entities frequently expend resources, or incur liabilities, on the acquisition, devel

27、opment, maintenance or enhancement of intangible resources such as scientific or technical knowledge, design and implementation of new processes or systems, licences, intellectual property, market knowledge and trademarks (including brand names and publishing titles). common examples of items encomp

28、assed by these broad headings are computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights.10 not all the items describ

29、ed in paragraph 9 meet the definition of an intangible asset, ie identifiability, control over a resource and existence of future economic benefits. if an item within the scope of this standard does not meet the definition of an intangible asset, expenditure to acquire it or generate it internally i

30、s recognised as an expense when it is incurred. however, if the item is acquired in a business combination, it forms part of the goodwill recognised at the acquisition date (see paragraph 68).disclosuregeneral118 an entity shall disclose the following for each class of intangible assets, distinguish

31、ing between internally generated intangible assets and other intangible assets:(a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used;(b) the amortisation methods used for intangible assets with finite useful lives;(c) the gross carrying

32、 amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period;(d) the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included;(e) a reconciliation of the carrying amount at the

33、beginning and end of the period showing:(i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations;(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance

34、with ifrs 5 and other disposals;(iii) increases or decreases during the period resulting from revaluations under paragraphs 75, 85 and 86 and from impairment losses recognised or reversed in other comprehensive income in accordance with ias 36 (if any);(iv) impairment losses recognised in profit or

35、loss during the period in accordance with ias 36 (if any);(v) impairment losses reversed in profit or loss during the period in accordance with ias 36 (if any);(vi) any amortisation recognised during the period;(vii) net exchange differences arising on the translation of the financial statements int

36、o the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity; (viii) other changes in the carrying amount during the period.119 a class of intangible assets is a grouping of assets of a similar nature and use in an entitys operations. exampl

37、es of separate classes may include:(a) brand names;(b) mastheads and publishing titles;(c) computer software;(d) licences and franchises;(e) copyrights, patents and other industrial property rights, service and operating rights;(f) recipes, formulae, models, designs and prototypes; (g) intangible as

38、sets under development.the classes mentioned above are disaggregated (aggregated) into smaller (larger) classes if this results in more relevant information for the users of the financial statements.120 an entity discloses information on impaired intangible assets in accordance with ias 36 in additi

39、on to the information required by paragraph 118(e)(iii)(v).121 ias 8 requires an entity to disclose the nature and amount of a change in an accounting estimate that has a material effect in the current period or is expected to have a material effect in subsequent periods. such disclosure may arise f

40、rom changes in:(a) the assessment of an intangible assets useful life;(b) the amortisation method; (c) residual values.122 an entity shall also disclose:(a) for an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessme

41、nt of an indefinite useful life. in giving these reasons, the entity shall describe the factor(s) that played a significant role in determining that the asset has an indefinite useful life.(b) a description, the carrying amount and remaining amortisation period of any individual intangible asset tha

42、t is material to the entitys financial statements.(c) for intangible assets acquired by way of a government grant and initially recognised at fair value (see paragraph 44):(i) the fair value initially recognised for these assets;(ii) their carrying amount; (iii) whether they are measured after recog

43、nition under the cost model or the revaluation model.(d) the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities.(e) the amount of contractual commitments for the acquisition of intangible ass

44、ets.123 when an entity describes the factor(s) that played a significant role in determining that the useful life of an intangible asset is indefinite, the entity considers the list of factors in paragraph 90.intangible assets measured after recognition using the revaluation model124 if intangible a

45、ssets are accounted for at revalued amounts, an entity shall disclose the following:(a) by class of intangible assets:(i) the effective date of the revaluation;(ii) the carrying amount of revalued intangible assets; (iii) the carrying amount that would have been recognised had the revalued class of

46、intangible assets been measured after recognition using the cost model in paragraph 74;(b) the amount of the revaluation surplus that relates to intangible assets at the beginning and end of the period, indicating the changes during the period and any restrictions on the distribution of the balance

47、to shareholders; (c) the methods and significant assumptions applied in estimating the assets fair values.125 it may be necessary to aggregate the classes of revalued assets into larger classes for disclosure purposes. however, classes are not aggregated if this would result in the combination of a

48、class of intangible assets that includes amounts measured under both the cost and revaluation models.foreign source：international accounting standards board (iasb) . international accounting standard38intangible assets. iascf38.2003：857859.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

49、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。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

50、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）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

51、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ifrs 4保险合同。国际财务报告准则4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

52、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，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

53、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

54、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