IAS 38 Intangible Assets.docx

IAS 38 Intangible Assets.docx

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IAS38IntangibleAssets

IAS38IntangibleAssets

31March2004

Contents

INTRODUCTIONIN1-IN13

ReasonsforrevisingIAS38IN2-IN4SummaryofmainchangesIN5-IN13

InternationalAccountingStandard38IntangibleAssets

OBJECTIVE1

SCOPE2-7

DEFINITIONS8-17

IntangibleAssets9-17

Identifiability11-12

Control13-16

FutureEconomicBenefits17

RECOGNITIONANDMEASUREMENT18-67

SeparateAcquisition25-32

AcquisitionasPartofaBusinessCombination33-43

MeasuringtheFairValueofanIntangibleAssetAcquiredinaBusinessCombination35-41

SubsequentExpenditureonanAcquiredIn-processResearchandDevelopmentProject42-43

AcquisitionbywayofaGovernmentGrant44

ExchangesofAssets45-47

InternallyGeneratedGoodwill48-50

InternallyGeneratedIntangibleAssets51-67

ResearchPhase54-56

DevelopmentPhase57-64

CostofanInternallyGeneratedIntangibleAsset65-67

RECOGNITIONOFANEXPENSE68-71

PastExpensesnottobeRecognisedasanAsset71

MEASUREMENTAFTERRECOGNITION72-87

CostModel74

RevaluationModel75-87

USEFULLIFE88-96

INTANGIBLEASSETSWITHFINITEUSEFULLIVES97-106

AmortisationPeriodandAmortisationMethod97-99

ResidualValue100-103

ReviewofAmortisationPeriodandAmortisationMethod104-106

INTANGIBLEASSETSWITHINDEFINITEUSEFULLIVES107-110

ReviewofUsefulLifeAssessment109-110

RECOVERABILITYOFTHECARRYINGAMOUNT-IMPAIRMENTLOSSES111

RETIREMENTSANDDISPOSALS112-117

DISCLOSURE118-128

General118-123

IntangibleAssetsMeasuredafterRecognitionusingtheRevaluationModel124-125

ResearchandDevelopmentExpenditure126-127

OtherInformation128

TRANSITIONALPROVISIONSANDEFFECTIVEDATE129-132

ExchangesofSimilarAssets131

EarlyApplication132

WITHDRAWALOFIAS38（issued1998）133

APPROVALOFIAS38BYTHEBOARD

BASISFORCONCLUSIONS

DISSENTINGOPINION

ILLUSTRATIVEEXAMPLES

AssessingtheUsefulLivesofIntangibleAssets

TABLEOFCONCORDANCE

ThisrevisedStandardsupersedesIAS38（1998）IntangibleAssetsandshouldbeapplied:

（a）onacquisitiontointangibleassetsacquiredinbusinesscombinationsforwhichtheagreementdateisonorafter31March2004.

（b）toallotherintangibleassets,forannualperiodsbeginningonorafter31March2004.

Earlierapplicationisencouraged.

InternationalAccountingStandard38IntangibleAssets（IAS38）issetoutinparagraphs1-133.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS38shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.

IAS38IntangibleAssets

Objective

1TheobjectiveofthisStandardistoprescribetheaccountingtreatmentforintangibleassetsthatarenotdealtwithspecificallyinanotherStandard.ThisStandardrequiresanentitytorecogniseanintangibleassetif,andonlyif,specifiedcriteriaaremet.TheStandardalsospecifieshowtomeasurethecarryingamountofintangibleassetsandrequiresspecifieddisclosuresaboutintangibleassets.

Scope

2   ThisStandardshallbeappliedinaccountingforintangibleassets,except:

（a）intangibleassetsthatarewithinthescopeofanotherStandard;

（b）financialassets,asdefinedinIAS39FinancialInstruments:

RecognitionandMeasurement;and

（c）mineralrightsandexpenditureontheexplorationfor,ordevelopmentandextractionof,minerals,oil,naturalgasandsimilarnon-regenerativeresources.

Prospectiveamendment:

paragraph2amendedbyIFRS6ExplorationforandEvaluationofMineralResourceswitheffectforannualperiodsbeginningonorafter1January2006.IfanentityappliesthisIFRS6foranearlierperiod,thisamendmentshallbeappliedforthatearlierperiod.Paragraph2isamendedtoreadasfollows:

2.ThisStandardshallbeappliedinaccountingforintangibleassets,except:

（a）intangibleassetsthatarewithinthescopeofanotherStandard;（b）financialassets,asdefinedinIAS39FinancialInstruments:

RecognitionandMeasurement;（c）therecognitionandmeasurementofexplorationandevaluationassets（seeIFRS6ExplorationforandEvaluationofMineralResources）;and（d）expenditureonthedevelopmentandextractionof,minerals,oil,naturalgasandsimilarnon-regenerativeresources.

3IfanotherStandardprescribestheaccountingforaspecifictypeofintangibleasset,anentityappliesthatStandardinsteadofthisStandard.Forexample,thisStandarddoesnotapplyto:

（a）intangibleassetsheldbyanentityforsaleintheordinarycourseofbusiness（seeIAS2InventoriesandIAS11ConstructionContracts）.

（b）deferredtaxassets（seeIAS12IncomeTaxes）.

（c）leasesthatarewithinthescopeofIAS17Leases.

（d）assetsarisingfromemployeebenefits（seeIAS19EmployeeBenefits）.

（e）financialassetsasdefinedinIAS39.TherecognitionandmeasurementofsomefinancialassetsarecoveredbyIAS27ConsolidatedandSeparateFinancialStatements,IAS28InvestmentsinAssociatesandIAS31InterestsinJointVentures.

（f）goodwillacquiredinabusinesscombination（seeIFRS3BusinessCombinations）.

（g）deferredacquisitioncosts,andintangibleassets,arisingfromaninsurer'scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts.IFRS4setsoutspecificdisclosurerequirementsforthosedeferredacquisitioncostsbutnotforthoseintangibleassets.Therefore,thedisclosurerequirementsinthisStandardapplytothoseintangibleassets.

（h）non-currentintangibleassetsclassifiedasheldforsale（orincludedinadisposalgroupthatisclassifiedasheldforsale）inaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.

Editorialnote:

Sub-paragraphs（h）substitutedbyIFRS5witheffectforannualperiodsbeginningonorafter1January2005.Earlierapplicationisencouraged.IfanentityappliestheIFRSforaperiodbeginningbefore1January2005,itshalldisclosethatfact.Previously"（h）non-currentintangibleassetsclassifiedasheldforsale（orincludedinadisposalgroupthatisclassifiedasheldforsale）inaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.".

4Someintangibleassetsmaybecontainedinoronaphysicalsubstancesuchasacompactdisc（inthecaseofcomputersoftware）,legaldocumentation（inthecaseofalicenceorpatent）orfilm.IndeterminingwhetheranassetthatincorporatesbothintangibleandtangibleelementsshouldbetreatedunderIAS16Property,PlantandEquipmentorasanintangibleassetunderthisStandard,anentityusesjudgementtoassesswhichelementismoresignificant.Forexample,computersoftwareforacomputer-controlledmachinetoolthatcannotoperatewithoutthatspecificsoftwareisanintegralpartoftherelatedhardwareanditistreatedasproperty,plantandequipment.Thesameappliestotheoperatingsystemofacomputer.Whenthesoftwareisnotanintegralpartoftherelatedhardware,computersoftwareistreatedasanintangibleasset.

5ThisStandardappliesto,amongotherthings,expenditureonadvertising,training,start-up,researchanddevelopmentactivities.Researchanddevelopmentactivitiesaredirectedtothedevelopmentofknowledge.Therefore,althoughtheseactivitiesmayresultinanassetwithphysicalsubstance（egaprototype）,thephysicalelementoftheassetissecondarytoitsintangiblecomponent,ietheknowledgeembodiedinit.

6Inthecaseofafinancelease,theunderlyingassetmaybeeithertangibleorintangible.Afterinitialrecognition,alesseeaccountsforanintangibleassetheldunderafinanceleaseinaccordancewiththisStandard.Rightsunderlicensingagreementsforitemssuchasmotionpicturefilms,videorecordings,plays,manuscripts,patentsandcopyrightsareexcludedfromthescopeofIAS17andarewithinthescopeofthisStandard.

7ExclusionsfromthescopeofaStandardmayoccurifactivitiesortransactionsaresospecialisedthattheygiverisetoaccountingissuesthatmayneedtobedealtwithinadifferentway.Suchissuesariseintheaccountingforexpenditureontheexplorationfor,ordevelopmentandextractionof,oil,gasandmineraldepositsinextractiveindustriesandinthecaseofinsurancecontracts.Therefore,thisStandarddoesnotapplytoexpenditureonsuchactivitiesandcontracts.However,thisStandardappliestootherintangibleassetsused（suchascomputersoftware）,andotherexpenditureincurred（suchasstart-upcosts）,inextractiveindustriesorbyinsurers.

Definitions

8ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:

Anactivemarketisamarketinwhichallthefollowingconditionsexist:

（a）theitemstradedinthemarketarehomogeneous;

（b）willingbuyersandsellerscannormallybefoundatanytime;and

（c）pricesareavailabletothepublic.

Theagreementdateforabusinesscombinationisthedatethatasubstantiveagreementbetweenthecombiningpartiesisreachedand,inthecaseofpubliclylistedentities,announcedtothepublic.Inthecaseofahostiletakeover,theearliestdatethatasubstantiveagreementbetweenthecombiningpartiesisreachedisthedatethatasufficientnumberoftheacquiree'sownershaveacceptedtheacquirer'sofferfortheacquirertoobtaincontroloftheacquiree.

Amortisationisthesystematicallocationofthedepreciableamountofanintangibleassetoveritsusefullife.

Anassetisaresource:

（a）controlledbyanentityasare