外文翻译国际会计准则第38号无形资产

1、外文翻译-国际会计准则第38 号无形资产 本科毕业论文设计外 文 翻 译 外文题目 international accounting standard 38 intangible assets 外文出处 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

2、 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 standard also specifies how to measure the carrying amount of intangible assets and requires speci

3、fied disclosures about intangible assetsscope2 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 e

4、xploration 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 resources3 if another standard prescribes the accounting for a specific type of intangible asset an

5、 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 c leases that are

6、 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 28 investments in associat

7、es 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 ifrs 4 insurance contracts ifrs 4 sets

8、 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 or included in a disposal group that is c

9、lassified as held for sale in accordance with ifrs 5 non-current assets held for sale and discontinued operations4 some intangible assets may be contained in or on a physical substance such as a compact disc in the case of computer software legal documentation in the case of a licence or patent or f

10、ilm 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 more significant for example computer software for

11、 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 software is not an integral part of the related hardwar

12、e computer software is treated as an intangible asset5 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 development of knowledge therefore although these activities may

13、 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 it6 in the case of a finance lease the underlying asset may be either tangible or intangible after initial recognition a lessee accounts

14、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 excluded from the scope of ias 17 and are within the scope of this standard7 excl

15、usions 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 accounting for expenditure on the exploration for or development and extraction of oil ga

16、s 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 intangible assets used such as computer software and other expenditure incurred such as

17、 start-up costs in extractive industries or by insurersdefinitions8 the following terms are used in this standard with the meanings specifiedan active market is a market in which all the following conditions exist a the items traded in the market are homogeneous b willing buyers and sellers can norm

18、ally be found at any time c prices are available to the publicamortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful lifean asset is a resource a controlled by an entity as a result of past events b from which future economic benefits are expected

19、to flow to the entitycarrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated amortisation and accumulated impairment losses thereoncost is the amount of cash or cash equivalents paid or the fair value of other consideration

20、 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 specific requirements of other ifrss eg ifrs 2 share-based paymentdepreciable amount is the cost of an asset or other amou

21、nt substituted for cost less its residual valuedevelopment is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials devices products processes systems or services before the start of commercial production or useentit

22、y-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 expects to incur when settling a liabilityfair value of an asset is the amount for which that asset could be exchanged between

23、 knowledgeable willing parties in an arms length transactionan impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amountan intangible asset is an identifiable non-monetary asset without physical substancemonetary assets are money held and assets to be rece

24、ived in fixed or determinable amounts of moneyresearch is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understandingthe residual value of an intangible asset is the estimated amount that an entity would currently obtain from dis

25、posal 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 lifeuseful 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 un

26、its expected to be obtained from the asset by an entityintangible assets9 entities frequently expend resources or incur liabilities on the acquisition development maintenance or enhancement of intangible resources such as scientific or technical knowledge design and implementation of new processes o

27、r systems licences intellectual property market knowledge and trademarks including brand names and publishing titles common examples of items encompassed by these broad headings are computer software patents copyrights motion picture films customer lists mortgage servicing rights fishing licences im

28、port quotas franchises customer or supplier relationships customer loyalty market share and marketing rights10 not all the items described 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

29、the scope of this standard does not meet the definition of an intangible asset expenditure to acquire it or generate it internally is 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 dat

30、e see paragraph 68 disclosuregeneral118 an entity shall disclose the following for each class of intangible assets distinguishing 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 amort

31、isation rates used b the amortisation methods used for intangible assets with finite useful lives c the gross carrying 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 inco

32、me in which any amortisation of intangible assets is included e a reconciliation of the carrying amount at the 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 asset

33、s classified as held for sale or included in a disposal group classified as held for sale in accordance 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 co

34、mprehensive income in accordance with ias 36 if any iv impairment losses recognised in profit or 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

35、vii net exchange differences arising on the translation of the financial statements into 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 period119 a class of intangible assets is

36、 a grouping of assets of a similar nature and use in an entitys operations examples 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 r

37、ecipes formulae models designs and prototypes g intangible assets under developmentthe classes mentioned above are disaggregated aggregated into smaller larger classes if this results in more relevant information for the users of the financial statements120 an entity discloses information on impaire

38、d intangible assets in accordance with ias 36 in addition 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 effec

39、t in subsequent periods such disclosure may arise from changes in a the assessment of an intangible assets useful life b the amortisation method c residual values122 an entity shall also disclose a for an intangible asset assessed as having an indefinite useful life the carrying amount of that asset

40、 and the reasons supporting the assessment 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 a

41、ny individual intangible asset that 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 a

42、re measured after recognition 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 acquisitio

43、n of intangible assets123 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 90intangible assets measured after recognition using the revaluation model124

44、if intangible assets 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 clas

45、s of 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 balanc

46、e to shareholders c the methods and significant assumptions applied in estimating the assets fair values125 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 clas

47、s of intangible assets that includes amounts measured under both the cost and revaluation modelsforeign sourceinternational accounting standards board iasb international accounting standard38intangible assets iascf382003857859译文国际会计准则第38 号无形资产目的1本准则的目的是对其他国际会计准则中没有具体涉及的无形资产的会计处理进行规范本准则要求当且仅当特定条件满足时企

48、业应确认无形资产本准则亦对如何计量无形资产的账面金额作了规定并就无形资产的特定放过提出了要求范围2本准则应适用于所有企业除以下各项之外的无形资产的会计核算1由其他国际会计准则规范的无形资产2国际会计准则第32号金融工具披露和列报中定义的金融资产3矿产权以及矿产石油天然气和类似非再生性资源的勘探支出或开发和采掘支出4保险公司与保单持有人之间签订的合同所产生的无形资产3如果其他国际会计准则涉及了特定类型的无形资产那么企业应运用该项准则而不是本准则例如本准则不适用于以下各项无形资产1企业在正常经营过程中为出售而持有的无形资产见国际会计准则第2 号存货和国际会计准则第11 号建造合同2递延所得税资产见

49、国际会计准则第12号所得税3属于国际会计准则第17号租赁范围内的租赁4雇员福利所形成的资产见国际会计准则第19号雇员福利5国际会计准则第32 号金融工具披露和列报中定义的金融资产金融资产的确认和计量由以下准则规范国际会计准则第27号合并财务报表和对于公司投资的会计国际会计准则第28 号在联营企业投资的会计国际会计准则第31 号合营中权益的财务报告和国际会计准则第39 号金融工具确认和计量6企业合并中形成的商誉见国际财务报告准则三大业务组合7递延采集成本和无形资产保险人所产生的合同项下的权利范围内的保险合同ifrs 4保险合同国际财务报告准则4组具体的信息披露要求那些递延采集成本但不适合那些无形

50、资产因此在本标准中披露要求应用于那些无形资产8非流动无形资产分为举办了销售 或者包含在处理的组织它是为举办了销售 依照国际财务报告准则5非流动资产出售举行正式运作4一些无形资产可能会以实物为载体例如磁盘对计算机软件而言法律文件对许可证或专利权而言或胶片式确定一项包含无形和有形要素的资产应按国际会计准则第历号一固定资产核算还是作为一项无形资产而按本准则核算需要进行判断以评价哪个要素更重要例如一台计算机控制的机械工具没有特定计算机软件就不能正常运行时则说明该软件构成相关硬件不可缺少的组成部分从而该软件应作为固定资产核算同样的原则适用于计算机控作系统如计算机软件不是相关硬件不可缺少的组成部分则该软件

51、应作为无形资产核算5本准则还适用于广告培训开办活动研究与开发活动支出等研究与开发活动的目标是开发知识因此虽然这些活动可能会产生有实物形态的资产例如样品但该资产的实物要素次于其无形要素即含在实物要素中的知识6就融资租赁而言标的资产可能是有形的也可能是无形的初始确认后承租人应按本准则的规定核算因融资租赁而持有的无形资产电影录相戏剧手稿专利权和版权等项目的许可证协议中的权利不在国际会计准则第对号一租赁范围之内而在本准则范围之内7如果某些活动或交易特殊可能需要用其他方式进行会计处理那么该活动或交易可能会被排除出某项国际会计准则的范围采掘业中因石油天然气和矿产的勘探或开发和采掘而发生的支出保险公司与其保

52、单持有人之间签订的合同就属于上述情况因此本准则不适用于这类活动所发生的支出但是本准则适用于采掘业或保险公司使用的其他无形资产例如计算机软件和发生的其他支出例如开办费用定义8本准则中使用的下列术语其定义为无形资产指为用于商品或劳务的生产或供应出租给其他单位或管理目的而持有的没有实物形态的可辨认非货币资产资产指由于过去事项而由企业控制的预期会导致未来经济利益流入企业的资源货币资产把持有的货币以及将以固定或可确定金融的货币收到的资产研究指为获取积的科学或技术知识而进行的具有创造性和有计划的犯查开发指在开始商业性生产或使用前待研究成果或发他知识应用于负的或具有实质性改进的材料装置产品工序系统或服务的计划或设计摊销相在无形资产的使用年限内系统地分摊其应折旧金额应折旧金额指资产的成本或财务报表中代替成本的其他金额减去其残位后的余额使用年限指资产预期由企业使用的年限或企业预期从资产的使用中获得的产量或类似计量单位的数量成本指资产购置或生产时支付的现金成现金等价物的金额或其他对价的公允价值残值指在资产使用年限末减去预计处置