IAS 38 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting …

IAS 38 sets out the criteria for recognising and measuring intangible assets and requires disclosures about them. An intangible asset is an identifiable non-monetary asset without …

IAS 38 provides guidelines on the recognition, measurement, and disclosure of intangible assets.

1999年7月1日 · 38．任何时点上，企业的市价与其可辨认净资产的账面金额之间的差额，可能反映影响企业价值的一系列因素。但不能认为这种差额代表了企业所控制的无形资产的成本。

国际会计准则第38号（ias 38）无形资产是国际会计准则之一，簡稱：ias 38，生效始自1999年7月1日，目的是統一按標準化編寫财务报表。 IAS 38规范 无形资产 的 会计处理 。

IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined …

IAS 38 Intangible Assets The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard …

2024年4月12日 · IAS 38 governs the accounting treatment for intangible assets that are not specifically addressed by another IFRS standard. IAS 38 provides guidance on recognising an …

IAS 38 Intangible Assets 2017 - 05 5 Useful life An entity shall assess whether the useful life of an intangible asset is finite or indefinite and, if finite, the length of, or number of production or …

2024年4月12日 · IAS 38 outlines the accounting treatment for intangible assets, which are assets that: lack physical substance, are non-monetary, and ; identifiable. IAS 38 applies to all …

IAS 38 © IFRS Foundation 1 Norme comptable internationale 38 Immobilisations incorporelles Objectif 1 L’objectif de la présente norme est de prescrire le traitement comptable des …

Em abril de 2001, o Conselho de Normas Internacionais de Contabilidade (Conselho) adotou a IAS 38 – Ativos Intangíveis, que foi originalmente emitida pelo Comitê de Normas …

understand initial measurement requirements of IAS 38 standard; apply subsequent measurement methods for accounting intangible assets; understand the concept of intangible assets with …

IAS 38 defines an intangible asset as ‘an identifiable non-monetary asset without physical substance’. It notes that an asset is a resource controlled by the entity and paragraph 13 …

2025年2月3日 · IAS 38 defines an intangible asset as an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from …

understand initial measurement requirements of IAS 38 standard. apply subsequent measurement methods for accounting intangible assets. understand the concept of intangible assets with …

1999年7月1日 · IAS 38 establishes general rules for recognition and measurement of intangible assets. It deals with acquisition of intangibles under specific circumstances , such as: …

In April 2001 the International Accounting Standards Board (Board) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards …

IAS 38 allows choice of accounting treatment: Cost model Cost less accumulated depreciation [same as IAS 16] Revaluation model Revalued amount less subsequent accumulated …

2020年11月20日 · The International Accounting Standards Board supports consistent application of IAS 38 Intangible Assets in many ways, including the publication of educational material …