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 Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

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 physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights.

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

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 expenditure either as an intangible asset or an expense in profit or loss. Moreover, it outlines what should be included in the cost of an intangible asset.

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。

IAS 38 defines an intangible asset as ‘an identifiable non-monetary asset without physical substance’.

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 in all sections of the exam.

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 requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The

IAS 38 Intangible Assets sets out the recognition criteria, measurement bases and disclosure requirements for intangible assets not dealt with specifically in another standard. This page provides information on the standard and recent amendments, alongside …

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 similar units constituting, that useful life. An intangible asset shall be regarded by the entity