参考复习课件f7-10ias.pptx

5-1 Topic 2 Intangible Assets IAS 38 Intangible Assets Definition An intangible asset is defined as, an identifiable non-monetary asset without physical substance. Therefore, to meet the definition the asset must be: Identifiable And meet the normal definition of an asset: Controlled by the entity as a result of past events A recourse from which future economic benefits are expected to flow 5-2 Topic 2 Intangible Assets IAS 38 Intangible Assets Recognition Initial recognition: Acquired separately: Same rules as IAS 16 5-3 Topic 2 Intangible Assets IAS 38 Intangible Assets Recognition Initial recognition: Acquired as part of business combination Business combinations. There is a presumption that the fair value of an intangible asset acquired in business combination can be measured reliable. An expenditure on an intangibles item that does not meet both the definition of and recognition criteria for an intangible asset should form part of the amount attributed to the goodwill recognized at the acquisition date. 5-4 Topic 2 Intangible Assets IAS 38 Intangible Assets Recognition Initial recognition: Acquired as part of business combination Goodwill-IFRS 3 Treatment Recognition and measurement of goodwill No amortization of goodwill Negative goodwill Prohibits of reinstatement 5-5 Topic 2 Intangible Assets IAS 38 Intangible Assets Recognition Initial recognition: Internally generated intangibles The production of internally generated assets is split into two phases: research and development. Research is original and planned investigation undertaken with the prospect of gaining new scientific knowledge and understanding. No intangible asset arising from research should be recognized. 5-6 Topic 2 Intangible Assets IAS 38 Intangible Assets Recognition Initial recognition: Internally generated intangibles Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved mate