国际会计准则第38 号无形资产【外文翻译】

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 Pages857－859
外文作者 International Accounting Standards Board (IASB) 原文：
International Accounting Standard 38Intangible Assets Objective
1 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 Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets.
Scope
2 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 exploration 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 asset, 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).
(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 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 insurer’s contractual rights under insurance contracts within the scope of IFRS 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 (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 documentation (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 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 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 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 either 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 excluded from the scope of IAS 1
7 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 accounting 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 intangible assets used (such as computer software), and other expenditure incurred (such as start-up costs), in extractive industries or by insurers.
Definitions
8 The following terms are used in this Standard with the meanings specified:
An 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 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:
(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
impairment 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 specific 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 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 expects to incur when settling a liability.
Fair value of an asset is the amount for which that asset could be exchanged between knowledgeable, will ing parties in an arm’s length transaction.
An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.
An intangible 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 knowledge 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.
Useful 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 assets
9 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 or 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, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights.
10 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 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 date (see paragraph 68).
Disclosure
General
118 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 amortisation 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 income 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) assets 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 comprehensive 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;
(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 period.
119 A class of intangible assets is a grouping of assets of a similar nature and use in an entity’s operations. Examples of separa te 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 assets 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 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 effect in subsequent periods. Such disclosure may arise from changes in:
(a) the assessment of an intangible asset’s 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 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 any individual intangible asset that is material to the entity’s 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 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 acquisition of intangible assets.
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 model
124 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 class 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 balance to shareholders;
(c) the methods and significant a ssumptions 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 class of intangible assets that includes amounts measured under both the cost and revaluation models.
Foreign source：International Accounting Standards Board (IASB) .
International Accounting Standard38—Intangible Assets.
IASCF38.2003：857－859.
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《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，减去预计处置成本后，企业预期从资产上获得的净额。

公允价值，指熟悉情况并自愿的双方，在公平交易的基础上进行资产交换或债务结算的金额。

活跃的市场，指满足以下所有条件的市场：
（l）市场交易的项目是同质的；
（2）通常可在任何时候找到自愿的买方和卖方；
（3）价格公开。

减值损失，指资产的账面金额超过其可收回金额的余额。

账面金额，指在资产负债表上确认的资产的金额，减去累计摊销额和累计减值损失后的余额。

无形资产
9．企业在科学或技术知识、新工序或系统的设计和推广、许可证、知识产权、市场知识和商标（包括商标名称和报刊名）等无形资源的获得、开发、维护和提高方面，经常会消耗资源或承担负债。

这些大的类别中包括的项目通常有：
计算机软件、专利、版权、电影、客户名单、抵押服务权、捕捞许可证、进口配额、特许权、客户或供应商的关系、客户的信赖、市场份额和销售权。

10．第9段中描述的项目并不都满足无形资产的定义，即可辨认性、对资源的控制和存在未来经济利益。

如果本准则涉及的某项目不满足无形资产的定义，那么为获得它或在内部创造它发生的支出应在发生时确认为费用。

但是，如果该项目是在企业购买合并中获得的，那么它构成购买日所确认商誉的一部分（见第68 段）。

披露
一般
118．企业应对无形资产进行分类，并在每类中注意区分内部产生的无形资产和其他无形资产进行如下披露：
（1）使用年限或所使用的摊销率；
（2）使用的摊销方法；
（3）期初和期末账面总金额和累计摊销额（与累计减值损失合计）；
（4）包括了无形资产摊销额的收益表项目；
（5）表明期初和期末帐面价值之间调整的事项：
①添置，对内部开发和企业合并导致的添加应单独说明；
②报废和处置；
③本期根据第46 段、第76 段和第77 段进行重估价而形成的增加或减少；以及根据《国际会计准则第36 号资产归位》的规定，直接在权益中确认或从权益中转出的减值损失（如果有的话）而形成的增加或减少；
④根据《国际会计准则第36 号资产减值》的规定，本期在收益表中转出减值损失（如果有的话）；
⑤根据（国际会计准则第36号资产减值）的规定，本期从收益来中转出的减值损失（如果有的话）；
⑥本期确认的摊销额；
⑦对国外实体的财务报表进行折算时形成的净汇兑差额；
⑧本期账面金额的其他变化。

不要求提供比较信息。

119．某类无形资产，是指在企业经营中具有类似性质和用途的资产的一种分组。

单个分类的例子包括：
（1）商标名称；
（2）报刊刊头；
（3）计算机软件；
（4）许可证和特许权；
（5）版权、专利和其他行业性的财产权、服务和经营权；
（6）处方、配方、模型、设计和样板；
（7）开发中的无形资产。

如果将以上分类细拆（合并）成更小（更大）的类能够给财务报表使用者提供更相关的信息，那么应那样做。

120．除了披露第107 段（5）③至⑤所要求的信息外，企业还应披露《国际会计准则第36 号资产减值》所要求的有关已减值无形资产的信息。

121．企业应根据《国际会计准则第8号一当期净损益、重大差错和会计政策变更》的要求，披露对当期有重大影响或预期对以后期间有重大影响的会计估计变更的性质和影响。

这种被震可能因以下各项的变化而引起：
（l）摊销期；
（2）摊销方法；
（3）残值。

122．出务报表还应披露如下内容：
（1）如果无形资产在超过20 年的期限内摊销，那么应披露为什么无形资产的使用年限从该资产可利用之日算起不超过20 年的假设被反驳的原因。

在给出的原因中，企业应描述在确定使用年限时起得要作用的因素；
（2）从整体看，对企业的财务报表具有直要影响的单项无形资产的内容描述、账面金额和剩余摊销期；
（3）对以政府补助的方式获得并以公允价值进行初始现确认的无形资产（见第33段），应披露：
①对这些资产初始确认的公允价值；
②其账面金额；
③后续计量时是根据基准处理方法还是允许选用的处理方法；
（4）所有权被限制的无形资产的存在性及其金额，以及作为债务担保的无形资产的账面金额；
（5）对无形资产购买所承诺的金额
123．当企业描述在决定摊销或超过20年的无形资产的使用年限时起重要作用的因素时，应考虑第80 段所列示的所有因素。

根据允许选用的无形资产记录的无形资产。

124．如果无形资产以重估价反映，则应披露如下内容：
（1）按无形资产的类别：
①重估价的有效日期；
②已重估的无形资产的账面金额；
③已重估的无形资产根据第63 段基准处理方法记录时，本应包括在财务报袭中的账面金额；
（2）期初和期末与无形资产有关的重估价金额，其表明当期的变化及其对余额分配给股东的限制。

125．为坡露起见，可能有必要将各类已重估无形资产合并成较大的类。

但是，如果合并的结果是：后续计量时分别根据基准处理和允许选用的处理方法计量其余额的各类无形资产合并在一起，则不应进行这种合并。

外文出处：国际会计准则委员会（IASB）.国际会计准则39—无形资
产.IASCF.2003:857-859。