企业会计准则第6号——无形资产

Accounting Standard for Business Enterprises No. 6 - Intangible Assets

企业会计准则第6号——无形资产

Chapter I General Provisions

第一章总则

Article 1 To standardize the confirmation and measurement of intangible assets and disclosure of related information, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards.

第一条为了规范无形资产的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

Article 2 The following items shall be subject to other relevant accounting standards:

(1) The right to use the land as investment real estates shall be subject to the Accounting Standard for Business Enterprises No. 3 -Investment properties;

(2) The business reputation formed during the merger of enterprises shall be subject to the Accounting Standard for Business Enterprises No. 8 -Impairment of assets and Accounting Standard for Business Enterprises No. 20 –Business Combinations; and

(3) The rights and interests related to oil and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises 27 -Extraction of Petroleum and Natural Gas.

第二条下列各项适用其他相关会计准则：

（一）作为投资性房地产的土地使用权，适用《企业会计准则第3号——投资性房地产》。（二）企业合并中形成的商誉，适用《企业会计准则第8号——资产减值》和《企业会计准则第20号——企业合并》。

（三）石油天然气矿区权益，适用《企业会计准则第27号——石油天然气开采》。Chapter II Confirmation

第二章确认

Article 3 The term "intangible asset" refers to the identifiable non-monetary assets possessed or controlled by enterprises which have no physical shape.

An asset, which satisfies any of the following conditions, shall meet the identifiable standards as mentioned in the definition of intangible assets:

(1) Being able to separate or divide from the enterprise and being able to be sold, transferred, licensed, rented or exchanged independently or along with the relevant contracts, assets or liabilities; or

(2) Being derived from any contractual right or other statutory rights, no matter whether or not these rights can be transferred or separated from the enterprise or other rights and obligations.

第三条无形资产，是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。

资产满足下列条件之一的，符合无形资产定义中的可辨认性标准：

（一）能够从企业中分离或者划分出来，并能单独或者与相关合同、资产或负债一起，用于出售、转移、授予许可、租赁或者交换。

（二）源自合同性权利或其他法定权利，无论这些权利是否可以从企业或其他权利和义务中转移或者分离。

Article 4 Intangible assets may be confirmed when it meets the conditions simultaneously as follows:

(1) The economic benefits related to intangible assets are likely to flow into the enterprise; and

(2) The cost of intangible assets can be measured reliably.

第四条无形资产同时满足下列条件的，才能予以确认：

（一）与该无形资产有关的经济利益很可能流入企业；

（二）该无形资产的成本能够可靠地计量。

Article 5 When making a judgment on whether or not the economic benefits generated by intangible assets is likely to flow into it, an enterprise shall make a reasonable estimation to all potential economic factors within the expected service life of intangible assets and present clear evidences.

第五条企业在判断无形资产产生的经济利益是否很可能流入时，应当对无形资产在预计使用寿命内可能存在的各种经济因素作出合理估计，并且应当有明确证据支持。

Article 6 The expenditures for an intangible item of an enterprise shall all be recorded into the profit or loss for the current period, unless it is under any of the following circumstances:

(1) The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets; and