國(guó)際會(huì)計(jì)準(zhǔn)則第38 號(hào)無(wú)形資產(chǎn)【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外 文 翻 譯 外文題目 international accounting standard 38 intangible assets 外文出處 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.譯文：國(guó)際會(huì)計(jì)準(zhǔn)則第38 號(hào)無(wú)形資產(chǎn)目的1本準(zhǔn)則的目的是對(duì)其他國(guó)際會(huì)計(jì)準(zhǔn)則中沒(méi)有具體涉及的無(wú)形資產(chǎn)的會(huì)計(jì)處理進(jìn)行規(guī)范。本

49、準(zhǔn)則要求，當(dāng)且僅當(dāng)特定條件滿足時(shí)，企業(yè)應(yīng)確認(rèn)無(wú)形資產(chǎn)。本準(zhǔn)則亦對(duì)如何計(jì)量無(wú)形資產(chǎn)的賬面金額作了規(guī)定，并就無(wú)形資產(chǎn)的特定放過(guò)提出了要求。范圍2本準(zhǔn)則應(yīng)適用于所有企業(yè)除以下各項(xiàng)之外的無(wú)形資產(chǎn)的會(huì)計(jì)核算：（1）由其他國(guó)際會(huì)計(jì)準(zhǔn)則規(guī)范的無(wú)形資產(chǎn)；（2）國(guó)際會(huì)計(jì)準(zhǔn)則第32號(hào)金融工具：披露和列報(bào)中定義的金融資產(chǎn)；（3）礦產(chǎn)權(quán)，以及礦產(chǎn)、石油、天然氣和類似非再生性資源的勘探支出或開發(fā)和采掘支出；（4）保險(xiǎn)公司與保單持有人之間簽訂的合同所產(chǎn)生的無(wú)形資產(chǎn)。3如果其他國(guó)際會(huì)計(jì)準(zhǔn)則涉及了特定類型的無(wú)形資產(chǎn)，那么企業(yè)應(yīng)運(yùn)用該項(xiàng)準(zhǔn)則而不是本準(zhǔn)則。例如，本準(zhǔn)則不適用于以下各項(xiàng)無(wú)形資產(chǎn)：（1）企業(yè)在正常經(jīng)營(yíng)過(guò)程中為出售而持

50、有的無(wú)形資產(chǎn)（見國(guó)際會(huì)計(jì)準(zhǔn)則第2 號(hào)存貨和國(guó)際會(huì)計(jì)準(zhǔn)則第11 號(hào)建造合同）；（2）遞延所得稅資產(chǎn)（見國(guó)際會(huì)計(jì)準(zhǔn)則第12號(hào)所得稅）；（3）屬于國(guó)際會(huì)計(jì)準(zhǔn)則第17號(hào)租賃范圍內(nèi)的租賃；（4）雇員福利所形成的資產(chǎn)（見國(guó)際會(huì)計(jì)準(zhǔn)則第19號(hào)雇員福利）；（5）國(guó)際會(huì)計(jì)準(zhǔn)則第32 號(hào)金融工具：披露和列報(bào)中定義的金融資產(chǎn)。金融資產(chǎn)的確認(rèn)和計(jì)量由以下準(zhǔn)則規(guī)范：國(guó)際會(huì)計(jì)準(zhǔn)則第27號(hào)合并財(cái)務(wù)報(bào)表和對(duì)于公司投資的會(huì)計(jì)、國(guó)際會(huì)計(jì)準(zhǔn)則第28 號(hào)在聯(lián)營(yíng)企業(yè)投資的會(huì)計(jì)、國(guó)際會(huì)計(jì)準(zhǔn)則第31 號(hào)合營(yíng)中權(quán)益的財(cái)務(wù)報(bào)告和國(guó)際會(huì)計(jì)準(zhǔn)則第39 號(hào)金融工具：確認(rèn)和計(jì)量；（6）企業(yè)合并中形成的商譽(yù)（見國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則三大業(yè)務(wù)組合）；（7）遞延

51、采集成本和無(wú)形資產(chǎn),保險(xiǎn)人所產(chǎn)生的合同項(xiàng)下的權(quán)利范圍內(nèi)的保險(xiǎn)合同ifrs 4保險(xiǎn)合同。國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則4組具體的信息披露要求那些遞延采集成本但不適合那些無(wú)形資產(chǎn)。因此,在本標(biāo)準(zhǔn)中披露要求應(yīng)用于那些無(wú)形資產(chǎn)。（8）非流動(dòng)無(wú)形資產(chǎn)分為舉辦了銷售(或者包含在處理的組織,它是為舉辦了銷售)依照國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則5非流動(dòng)資產(chǎn)出售舉行正式運(yùn)作。4一些無(wú)形資產(chǎn)可能會(huì)以實(shí)物為載體，例如磁盤（對(duì)計(jì)算機(jī)軟件而言）、法律文件（對(duì)許可證或?qū)＠麢?quán)而言）或膠片式確定一項(xiàng)包含無(wú)形和有形要素的資產(chǎn)應(yīng)按國(guó)際會(huì)計(jì)準(zhǔn)則第歷號(hào)一固定資產(chǎn)核算，還是作為一項(xiàng)無(wú)形資產(chǎn)而按本準(zhǔn)則核算，需要進(jìn)行判斷，以評(píng)價(jià)哪個(gè)要素更重要。例如，一臺(tái)計(jì)算機(jī)控制的

52、機(jī)械工具沒(méi)有特定計(jì)算機(jī)軟件就不能正常運(yùn)行時(shí)，則說(shuō)明該軟件構(gòu)成相關(guān)硬件不可缺少的組成部分，從而該軟件應(yīng)作為固定資產(chǎn)核算。同樣的原則適用于計(jì)算機(jī)控作系統(tǒng)。如計(jì)算機(jī)軟件不是相關(guān)硬件不可缺少的組成部分，則該軟件應(yīng)作為無(wú)形資產(chǎn)核算。5本準(zhǔn)則還適用于廣告、培訓(xùn)、開辦活動(dòng)、研究與開發(fā)活動(dòng)支出等。研究與開發(fā)活動(dòng)的目標(biāo)是開發(fā)知識(shí)。因此，雖然這些活動(dòng)可能會(huì)產(chǎn)生有實(shí)物形態(tài)的資產(chǎn)（例如，樣品），但該資產(chǎn)的實(shí)物要素次于其無(wú)形要素（即含在實(shí)物要素中的知識(shí)）。6就融資租賃而言，標(biāo)的資產(chǎn)可能是有形的，也可能是無(wú)形的。初始確認(rèn)后，承租人應(yīng)按本準(zhǔn)則的規(guī)定核算因融資租賃而持有的無(wú)形資產(chǎn)。電影、錄相、戲劇、手稿、專利權(quán)和版權(quán)等項(xiàng)目的

53、許可證協(xié)議中的權(quán)利不在國(guó)際會(huì)計(jì)準(zhǔn)則第對(duì)號(hào)一租賃范圍之內(nèi)，而在本準(zhǔn)則范圍之內(nèi)。7如果某些活動(dòng)或交易特殊，可能需要用其他方式進(jìn)行會(huì)計(jì)處理，那么該活動(dòng)或交易可能會(huì)被排除出某項(xiàng)國(guó)際會(huì)計(jì)準(zhǔn)則的范圍。采掘業(yè)中因石油、天然氣和礦產(chǎn)的勘探或開發(fā)和采掘而發(fā)生的支出、保險(xiǎn)公司與其保單持有人之間簽訂的合同就屬于上述情況。因此，本準(zhǔn)則不適用于這類活動(dòng)所發(fā)生的支出。但是，本準(zhǔn)則適用于采掘業(yè)或保險(xiǎn)公司使用的其他無(wú)形資產(chǎn)（例如計(jì)算機(jī)軟件）和發(fā)生的其他支出（例如開辦費(fèi)用）。定義8本準(zhǔn)則中使用的下列術(shù)語(yǔ)，其定義為：無(wú)形資產(chǎn)，指為用于商品或勞務(wù)的生產(chǎn)或供應(yīng)、出租給其他單位、或管理目的而持有的、沒(méi)有實(shí)物形態(tài)的、可辨認(rèn)非貨幣資產(chǎn)。資

54、產(chǎn)，指由于過(guò)去事項(xiàng)而由企業(yè)控制的、預(yù)期會(huì)導(dǎo)致未來(lái)經(jīng)濟(jì)利益流入企業(yè)的資源。貨幣資產(chǎn)，把持有的貨幣以及將以固定或可確定金融的貨幣收到的資產(chǎn)。研究，指為獲取積的科學(xué)或技術(shù)知識(shí)而進(jìn)行的具有創(chuàng)造性和有計(jì)劃的犯查。開發(fā)，指在開始商業(yè)性生產(chǎn)或使用前，待研究成果或發(fā)他知識(shí)應(yīng)用于負(fù)的或具有實(shí)質(zhì)性改進(jìn)的材料、裝置、產(chǎn)品、工序、系統(tǒng)或服務(wù)的計(jì)劃或設(shè)計(jì)。攤銷，相在無(wú)形資產(chǎn)的使用年限內(nèi)系統(tǒng)地分?jǐn)偲鋺?yīng)折舊金額。應(yīng)折舊金額，指資產(chǎn)的成本或財(cái)務(wù)報(bào)表中代替成本的其他金額，減去其殘位后的余額。使用年限，指資產(chǎn)預(yù)期由企業(yè)使用的年限或企業(yè)預(yù)期從資產(chǎn)的使用中獲得的產(chǎn)量或類似計(jì)量單位的數(shù)量。成本，指資產(chǎn)購(gòu)置或生產(chǎn)時(shí)，支付的現(xiàn)金成現(xiàn)金等價(jià)物的金額，或其他對(duì)價(jià)的公允價(jià)值。殘值，指在資產(chǎn)使用年限末，減去預(yù)計(jì)處置成本后，企業(yè)預(yù)期從資產(chǎn)上獲得的凈額。公允價(jià)值，指熟悉情況并自愿的雙方，在公平交易的基礎(chǔ)上進(jìn)行資產(chǎn)交換或債務(wù)結(jié)算的金額。活躍的市場(chǎng)，指滿足以下所有條件的市場(chǎng)：（l）市場(chǎng)交易的項(xiàng)目是同質(zhì)的；（2）通?？稍谌魏螘r(shí)候找到自愿的買方和賣方；（3）價(jià)格公開。減值損失，指資產(chǎn)的賬面金額超過(guò)其可收回金額的