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1、IAS38InternationalAccountingStandard38IntangibleAssetsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS38IntangibleAssetswasissuedbytheInternationalAccountingStandardsCommitteeinSeptember1
2、998.ItreplacedIAS9ResearchandDevelopmentCosts(issued1993,replacinganearlierversionissuedinJuly1978).Limitedamendmentsweremadein1998.InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConsti
3、tutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS38wassubsequentlyamendedbythefollowingIFRSs:?IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember2003)?IAS16Property,PlantandEquipment(asrevisedinDecember2003)
4、?IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)?IFRS2Share-basedPayment(issuedFebruary2004)?IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004).InMarch2004theIASBissuedarevisedIAS38,whichwasalsoamendedbyIFRS
5、5.Sincethen,IAS38anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:?IFRS6ExplorationforandEvaluationofMineralResources(issuedDecember2004)?IAS23BorrowingCosts(asrevisedinMarch2007)*?IAS1PresentationofFinancialStatements(asrevisedinSeptember2007
6、)*?IFRS3BusinessCombinations(asrevisedinJanuary2008)??ImprovementstoIFRSs(issuedMay2008)*?ImprovementstoIFRSs(issuedApril2009).?ThefollowingInterpretationsrefertoIAS38,asrevisedin2004:?SIC-29ServiceConcessionArrangements:Disclosures(issuedDecember2001)?SIC
7、-32IntangibleAssets—WebSiteCosts(issuedMarch2002andsubsequentlyamended)?IFRIC4DeterminingwhetheranArrangementcontainsaLease(issuedDecember2004)?IFRIC12ServiceConcessionArrangements(issuedNovember2006andsubsequentlyamended).*effectivedate1January2009?effect
8、ivedate1July2009?IFRSFoundation2011IAS38CONTENTSparagraphsINTRODUCTIONIN1–IN13INTERNATIONALACCOUNTINGSTANDARD38INTANGIBLEASSETSOBJECTIVE1SCOPE2–7DEFINITIONS8–17Intangibleassets9–17Identifiability11–12Control1
