10.Intangible non-current assets.doc

Intellectual level智力水平 D6 Intangible non-current assets and amortization 无形的非流动资产及摊销 (a) Recognise the difference between tangible and intangible non-current assets认识到有形和无形的非流动资产之间的差异 1 (b) Identify types of intangible assets 确定类型的无形资产 1 (c) Identify the definition and treatment of research of research costs and development costs in accordance with IFRSs按照国际财务报告准则的研究费用和开发成本的研究确定的定义和治疗 1 (d) Calculate amount to be capitalized as development expenditure or to be expensed from given information 计算的金额，开发支出资本化，或将支出从提供的资料 1 (e) Explain the purpose of amortization 解释的目的摊销 1 (f) Calculate and account for the charge for the charge for amortization计算和摊销费用的收费帐户 1 Exam guide 考试指南 Calculations of R or D expenses are highly likely to be examined .Be prepared for a question asking you to apply the standard to a given situation R或D费用的计算是极有可能是要检查的问题，要求您申请的标准给定的情况做好准备 1 Intangible assets 1无形资产 Intangible assets 1.1无形资产 Intangible assets mean’s assets that literally cannot be touched ,as opposed to tangible assets(such as plant and machinery)which have a physical existence . Intangible assets include good will (which we will meet in chapter 19),intellectual rights (eg patents performing rights and authorship rights),as well as research and development costs 无形资产的意思，从字面上无法触及，而不是有形资产（如厂房及机器），其中有一个物理存在的资产。无形资产包括良好的意愿（我们将在第19章），知识产权（如专利，表演权和著作权的权利），以及研究和开发费用 Accounting treatment 1.2会计处理Intangible assets are usually capitalised in the account and amortised(another word for depreciation but referring specifically to intangible assets).Amortisation is intended to write off the asset over its economic life (under the accruals concept)? 无形资产通常是资本帐户和摊销（折旧，而是特指以无形资产的另一种说法）。摊销撇销资产，及经济生活（权责发生制下的概念）1.3 Example:patent 1.3示例：专利 A business buy a patent for 50,000 .It except to use the patent for the next ten years ,after which it will be valueless. Amortisation is calculated in the same way as for tangible assets: A企业购买专利为50000。以外，用于在未来十年的专利，在这之后将是毫无价值。在同样的方式为有形资