国际会计准则第38号无形资产
无形资产准则的国际比较
无形资产准则的国际比较在不同的国家和地区，对于无形资产的会计处理和准则有所差异。
下面将就无形资产准则的国际比较进行分析。
首先是对于无形资产的确认和计量。
根据国际会计准则理事会（IASB）的国际财务报告准则第38号（IAS38）《无形资产》，只有当满足特定条件时，才能确认无形资产。
这些条件包括：无形资产将产生未来的经济利益；其成本可以可靠地计量；企业有能力控制或支配该无形资产。
此外，还要求企业必须能够可靠地估计无形资产的成本。
相较之下，美国通用会计准则（USGAAP）对于无形资产的确认和计量有更为严格的要求，例如还要求无形资产具有许可证、合同或法律保护等。
其次是对于无形资产的后续计量。
IAS38规定，无形资产在确认后，应按照成本模型或可复核净额模型进行后续计量。
成本模型是指无形资产在确认后按其成本资本化，并采用摊销法进行计提摊销；可复核净额模型是指企业可以选择将无形资产在确认后按其可复核净额进行后续计量。
而在USGAAP中，无形资产的后续计量根据其性质的不同，分别采用成本法、市场法或收益法进行计量。
第三是对于无形资产减值的处理。
IAS 36规定，在每个会计期间结束时，企业应当进行无形资产是否存在减值的测试，并在其减值时计提减值损失。
无形资产减值的测试要求企业估计资产的可收回金额，并与其账面价值进行比较。
而在US GAAP中，对于无形资产减值测试的要求较为复杂，包括两个层次的测试。
第一层次测试是以长期收益法（long-lived asset approach）为基础进行的，若已收回金额不足以抵消资产原账面价值的，需进行第二层次测试，即资产组（asset group）测试。
此外，在无形资产的会计处理上，还存在其他差异。
例如，对于无形资产的去除（derecognition）处理，IAS 38规定无形资产只有在相关权益已经转移给其他方时才可以进行去除；而US GAAP中，还要求无形资产将被出售时，才能进行去除处理。
企业会计准则第38号应用指南
企业会计准则第38号应用指南
前言
为了统一企业会计准则第38号《无形资产》(以下简称本准则)在实践中的应用,特编写本应用指南。
一、无形资产的确认标准
根据本准则第21条规定,企业应确认无形资产,符合以下条件之一:
1. 企业控制无形资产且未来经济利益很可能流入企业;
2. 无形资产成本能可靠计量。
二、无形资产的成本与攤销
1. 无形资产成本按照本准则第24-26条的规定计量。
2. 根据本准则第97-101条规定,企业应使用直线法将无形资产在其预计使用寿命内计提摊销。
三、无形资产使用寿命的判断
根据本准则第97条规定,判断无形资产使用寿命时,企业应考虑:
1. 预期使用该无形资产所获得的经济利益;
2. 无形资产使用寿命受到法律或其他类似限制等影响因素。
四、随后金额的判断和计量
企业应按照本准则第104-107条对随后金额进行判断和计量。
五、披露要求
企业应按照本准则第118-123条规定对无形资产信息予以披露。
以上内容仅供参考,具体操作请以企业会计准则为准。
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 38Intangible Assets外文出处IASCF38 Pages857－859外文作者 International Accounting Standards Board (IASB) 原文：International Accounting Standard 38Intangible Assets Objective1 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.Scope2 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 gasand 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 asa 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 theseactivities 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 17 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.Definitions8 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 accumulatedimpairment 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 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 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).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 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 model124 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。
国际会计准则38号无形资产
国际会计准则38号无形资产ACCA P2考试：IAS 38 Intangible Assets1. IdentifiabilityAn intangible asset, whether generated internally or acquired in a business combination, is identifiable when it:• is separable; or• arises from contractual or other legal rights.2. Initial MeasurementIntangible assets should be measured initially at cost, following the same principles as for tangible assets.An intangible asset may be acquired:separately;as part of a business combination;by way of a government grant;internally generated; orby an exchange of assets.3. Subsequent MeasurementAn entity can choose either a cost or revaluation model.3.1 Cost ModelCost less any accumulated amortisation and any accumulated impairment losses.3.2 Revaluation ModelRevalued amount, being fair value at the date of the revaluation less any subsequent accumulated amortisation and any accumulated impairment losses.Fair value must be measured by reference to an active market.This is different from the treatment of revaluation under IAS 16 where depre cia ted replacement cost can be used when there is no evidence of market value.The revaluation model does not allow:the revaluation of intangible assets which have not previously been recognised as assets;the initial recognition of intangible assets at amounts other than their cost.The revaluation is carried out according to the same principles applied in accounting for other assets. For example:surplus is taken through other comprehensive income and increases the revaluation surplus;deficit is expensed unless covered by a previously recognised surplus;all intangibles in the class must be revalued, etc.。
国际会计准则号无形资产
国际会计准则号无形资产无形资产是指没有实物形态的非货币性资产。
它们是企业在生产经营过程中产生的，具有经济价值、可遗传与可依法支配的资产，但不包括金融工具、存货、生产性生物资产和可供出售的有形资产等。
根据国际会计准则第38号，“无形资产”，无形资产必须符合以下条件：首先，无形资产具有可辨认性，即能够区分和区别于其他资产。
其次，无形资产有经济价值，即能够为企业带来经济利益。
第三，无形资产已经控制或具备监管权，即企业有权决定资产如何使用、获取资产的经济利益，以及防止他人使用该资产。
最后，无形资产的成本能够可靠地进行可衡量。
针对无形资产的会计处理，国际会计准则第38号规定了两种方法：成本模型和再估计模型。
成本模型是指对无形资产的初始计量采取成本原则，即以购买或自行研发的成本作为资产的初始值。
企业在使用过程中，按照会计准则的相关规定进行摊销，即在合理使用寿命内，按适当的方法分摊无形资产的成本。
再估计模型是指在无形资产在期间内，针对其价值和可用性进行定期重新评估。
如果资产的价值减少到没有经济价值，或者可用性减少到无法防止他人使用的情况下，企业需要进行减值损失的确认。
根据国际会计准则第38号，无形资产的确认原则主要有两个方面的要求。
首先，无形资产必须可靠。
这要求企业对无形资产的价值进行合理估计，并提供充分的证据和信息来支持。
其次，无形资产必须有经济利益流入企业。
这要求企业能够合理地推断，在一定期限内，无形资产能够为企业带来经济利益。
此外，国际会计准则第38号还规定了无形资产的披露要求。
企业应当在财务报表中披露无形资产的种类、计量方法、摊销方法和期限、减值损失等信息。
同时，还需要披露无形资产的使用寿命、使用范围、成本及其分摊的方法等情况。
总之，国际会计准则第38号为无形资产的会计处理提供了详细的指导。
根据该准则，企业需要根据无形资产的可辨认性、经济价值和控制权等条件来确认无形资产，并按照成本模型或再估计模型进行会计处理。
无形资产准则的国际比较
无形资产准则的国际比较：国际准则委员会（IASC）公布的《国际会计准则第38号――无形资产》和我国财政部发布的《会计准则――无形资产》之间的差异比较是一个值得的课题，本文试作浅析，与会计界同仁商讨。
无形资产的定义不同我国无形资产准则认为，无形资产指企业为生产商品、提供劳务、出租给他人，或为管理目的而持有的，没有实物形态的非货币性长期资产。
包括专利权、非专利技术、商标权、著作权、土地使用权、特许权、商誉等。
国际会计准则第38号认为，无形资产指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。
我国无形资产准则把无形资产的本质属性确定为非货币性长期资产，不区分是否可辨认，即无形资产包括可辨认无形资产，如土地使用权、商标权，也包括不可辨认无形资产，如商誉。
而国际会计准则把无形资产的本质属性确定为可辨认非货币资产。
也就是说，不可辨认非货币资产不属于无形资产，如商誉。
两者之所以产生这种差异，主要原因在于国际会计准则可以把商誉放在《国际会计准则第22号――企业合并（1998年修订）》中予以规定，而我国还没有类似准则。
我国会计准则和国际会计准则都认为：自创商誉由于成本不能可靠计量，而不予以确认；企业合并中产生的商誉则可以确认，并在一定期间摊销。
商誉是一种综合性、组合性无形资产，又只有在企业合并中才能予以确认，所以，可以从无形资产中分离出来，在报表上单独列示。
这既符合会计信息清晰性原则，又符合重要性原则。
毕业论文无形资产的初始计量不同我国无形资产准则对外购无形资产、换入无形资产、投资者投入无形资产、债务重组取得无形资产、接受捐赠取得无形资产、自行开发的无形资产作了规定，国际会计准则第38号对单独获得、作为企业合并的一部分获得、以政府补助的形式获得、资产交换获得、内部产生的无形资产作了规定。
两者认为，无形资产应以成本进行初始计量。
在具体上，不同之处如下：1.我国会计准则没有对企业合并的一部分获得、以政府补助的形式获得无形资产作出规定由于企业合并中产生的无形资产，以政府补助的形式获得无形资产都涉及到要运用公允价值进行计价。
国际会计准则第38号无形资产
国际会计准则第38号无形资产根据IAS38，企业应当按照成本模式进行无形资产的初始计量，即以取得该资产所需支付的现金或现金等价物的代价计量。
如果无法合理地确定无形资产取得代价的金额，应当将其计量为零。
无形资产的成本包括直接相关的取得费用，如法律和专业费用，以及在取得资产后发生的直接增加值的费用。
相反，与普通运营相关的间接费用应被视为期间费用，而不是资本化到无形资产。
无形资产有两种主要的会计处理模式。
一种是成本模式，根据成本模式，无形资产应该按照初始成本减去累计摊销金额计量。
摊销是以和资产的预期使用寿命相一致的方式进行的。
另一种是公允价值模式，根据公允价值模式，无形资产应该按照公允价值计量。
资产的公允价值是指市场上获得资产的价格，而不是资产的初始成本。
根据IAS38，企业应当进行定期的减值测试，以确定无形资产是否有持续的可减值迹象。
如果有可减值迹象，企业需要进行减值测试，以确定资产的可恢复金额。
资产的可恢复金额是指资产预计未来现金流量的现值，减去资产预期未来净现金流量现值所需的折旧和摊销。
如果资产的可恢复金额低于其账面价值，就需要进行减值损失的计提。
减值损失的计提金额应使资产的账面价值降低到可恢复金额的水平。
除了对无形资产的会计处理，IAS38还要求企业按照特定的披露要求对无形资产进行披露。
披露内容包括对无形资产的性质和用途的说明，无形资产的初始成本，摊销费用，减值损失的计提情况等。
总结起来，国际会计准则第38号规范了无形资产的会计处理和披露。
它要求企业根据成本模式或公允价值模式对无形资产进行计量，进行定期的减值测试，并按照特定的披露要求对无形资产进行披露。
这些规定有助于提高无形资产的会计透明度和可比性，为投资者和利益相关者提供更准确的信息。
国际会计准则38号无形资产英文版
国际会计准则38号无形资产英文版International Accounting Standard 38 – Intangible AssetsObjective:The objective of International Accounting Standard 38 (IAS 38) is to prescribe the accounting treatment for intangible assets that are not covered by other International Accounting Standards. It provides guidance on recognition, measurement, and disclosure of intangible assets in financial statements.Scope:Recognition:According to IAS 38, an intangible asset should be recognized if it meets certain criteria. It should be probable that future economic benefits will flow to the entity, and the cost of the asset can be reliably measured. If these criteria are met, the intangible asset should be recognized in the balance sheet.Measurement:Initially, an intangible asset should be measured at cost, which includes all directly attributable expenses to acquire or generate the asset. Subsequently, an entity should choose between the cost model and the revaluation model for subsequent measurement.Under the cost model, the intangible asset is carried at cost, deducted by accumulated amortization and impairment losses. Amortization should be recognized systematically over theasset's useful life, either using a straight-line method or any other rational basis. Impairment losses should be recognized when the carrying amount of the asset exceeds its recoverable amount.Under the revaluation model, an intangible asset will be carried at a revalued amount, which is its fair value at thedate of revaluation, less subsequent accumulated amortizationand impairment losses. The revaluation should be done regularlyto ensure that the carrying amount does not differ materially from the fair value.Disclosure:Entities should disclose relevant information about their recognized intangible assets. This includes the useful life or amortization rate, the carrying amount, accumulated amortization, and impairment losses. If an asset is not amortized due to its indefinite useful life, the reasons for such treatment should be disclosed. Information about the revaluation model, includingthe effective date of the revaluation and the methods and assumptions used, should also be disclosed.Internally generated intangible assets:Conclusion:。
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国际会计准则第38号无形资产1998-06发布发布时间：2000年08月27日目的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1．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。
2．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）企业合并中形成的商誉（见《国际会计准则第22号企业合并》）；（6）《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》。
3．一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。
4．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）。
5．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。
6．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7．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8．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。
9．第8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56段）。
可辨认性10．无形资产的定义要求无形资产是可辨认的，以便与商誉清楚地区分开来。
企业购买合并中产生的商誉代表了购买者预期商誉将产生未来经济利益而进行的支付。
未来经济利益可能产生于购人的可辨认资产之间的协同作用，也可能产生于那些单项看不符合在财务报表上确认的资格、但购买者在作购买支付时准备为之进行支付的资产。
11．如果无形资产是可分的，那么它可以与商誉清楚地区分开来。
如果企业可以出租、出售、交换或分配归属于某资产的特定未来经济利益，而不必同时处置用在同样的获利活动中的其他资产所引起的未来经济利益，那么该资产是可分的。
12．可分性不是可辨认性的必要条件，因为企业可按其他方式辨认资产。
例如，如果无形资产是与一组资产一起获得的，那么交易中可能包括法定权利的转移，这可使企业辨认该无形资产。
类似地，如果内部项目的目的是为企业创造法定权利，那么这些权利的性质可能有助于企业辨认潜在的、内部产生的无形资产。
此外，即使某资产只能与其他资产一起产生未来经济利益，如果企业可以辨认该资产引起的未来经济利益，那么该资产也是可辨认的。
控制13．如果企业有权获得潜在资源的未来经济利益，并能约束其他方面获取这些利益，那么说明该企业控制了该资产。
企业控制无形资产引起的未来经济权益的能力一般因在法庭上可强制执行的法定权利而产生。
在无法定权利时，证明控制的存在较为困难。
但是，权利的法定强制性并不是控制的必要条件，因为企业可用其他方法来控制未来经济利益。
14．市场和技术知识可以产生未来经济利益。
如果该知识受到版权、贸易协议约束（如果允许）等法定权利或雇员保密法定职责的保护等，那么说明该企业控制了这些利益。
15．企业可能有一组熟练员工，并能认定因培训形成的。
能导致未来经济利益的员工技术长过情况。
企业可能预期员工将持续地将其技术贡献于企业。
但是，企业通常无法对因拥有一组熟练员工和培训所引起的预期未来经济利益实施足够的控制，因而不能认为这些项目满足无形资产的定义。
出于类似的原因，特定的管理或技术才能不可能满足无形资产的定义，除非其使用以及预期从中获得未来经济利益受法定权利的保护。
16．企业可能拥有客户组合或市场份额，并由于为建立客户关系和信赖付出了努力而期望这些客户继续与企业打交道。
但是，因为缺乏法定权利来保护或缺乏其他方式来控制与客户的关系或客户对企业的信赖，所以企业一般无法对客户关系和客户信赖引起的经济利益实施足够的控制，从而不能认为这些项目（客户组合、市场份额、客户关系、客户信赖）满足无形资产的定义。
未来经济利益17．无形资产引起的未来经济利益可能包括销售产品或提供劳务的收入、成本“节约”或企业使用该无形资产引起的其他利益。
例如，在生产工序中使用智能化技术，可以降低对未来生产成本，而不是增加未来收入。
无形资产的确认和初始计量18．将某项目确认为无形资产要求企业能证明该项目满芳足以下条件：（1）无形资产的定义（见第7－17段）；（2）本准则设立的确认条件（见第19 55段）。
19．当且仅当满足以下条件时，无形资产应予确认：（l）归属于该资产的未来经济利益很可能流入企业；（2）该资产的成本可以可靠地计量。
20．企业应使用合理并有证据的假定来评价未来经济利益的可能性，这些假定代表企业的管理部门对资产使用年限内将存在的一系列经济状况的最好估计。
21．企业应依照初始确认时可获得的证据，尤其是外部证据，运用判断来评价归属于资产使用的未来经济利益流入的确定程度。
22．无形资产应以成本进行初始计量。
单独获得23．如果某项无形资产是单独获得的，那么该无形资产的成本一般可以可靠地计量。
购买对价是以现金或其他货币资产的形式支付时，更是如此。
24．无形资产的成本包括其购买价指（含进口税和不能退还购进税）以及可直接归属于使资产达到预定使用状态的支出。
可直接归属支出包括法律服务费等。
任何销售折扣和折让均应在计算成本时扣除。
25．如果为无形资产进行的支付超过了正常信用期，那么其成本应是现金价指等价物；其与支付总额之间的差额，除非按《国际会计准则第23号借款费用》中允许选用的处理方法予以资本化，否则应在信用期内确认为利息费用。
26．如果无形资产是以报告企业的权益工具交换获得的，那么该资产的成本应是所发行权益工具的公允价值，它等于该资产的公允价值。
作为企业合并的一部分获得27．按《国际会计准则第22号一企业合并（1998年修订）》的规定，如果无形资产是在企业购买合并中获得的，那么该无形资产的成本应以购买日相关公允价值为基础确定。
28．为确定企业合并中获得的无形资产的成本（即公允价值）是否可以足够可靠地计量以便单独确认，需要进行判断。
活跃的市场中的报价提供了公允价值最可靠的计量（见第67段）。
恰当的市场价指一般是现行出价。
在无法获得现行出价的情况下，如果交易日和资产公允价值估计日之间的经济情况没有发生重大变化，那么可以最近的类似交易的价格为基础来估计公允价值。
29．如果对应资产不存在活跃的市场，那么其成本应反映购买日企业基于可获得的最好信息，在初悉情况并自愿的双方进行公平交易中，未获得该资产所支付的金额。
在确定该金额时，企业应考虑类似资产近期交易的结果。