Ias 38 – Unaccompanied Standards (2019)
Intangible asset acquired in a business combination
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- Điều hướng trang này:
- Subsequent expenditure on an acquired in‑process research and development project Research or development expenditure that: (a)
| Intangible asset acquired in a business combination
If an intangible asset acquired in a business combination is separable or arises from contractual or other legal rights, sufficient information exists to measure reliably the fair value of the asset. When, for the estimates used to measure an intangible asset’s fair value, there is a range of possible outcomes with different probabilities, that uncertainty enters into the measurement of the asset’s fair value. An intangible asset acquired in a business combination might be separable, but only together with a related contract, identifiable asset or liability. In such cases, the acquirer recognises the intangible asset separately from goodwill, but together with the related item. The acquirer may recognise a group of complementary intangible assets as a single asset provided the individual assets have similar useful lives. For example, the terms ‘brand’ and ‘brand name’ are often used as synonyms for trademarks and other marks. However, the former are general marketing terms that are typically used to refer to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Deleted] Subsequent expenditure on an acquired in‑process research and development project Research or development expenditure that: (a) relates to an in‑process research or development project acquired separately or in a business combination and recognised as an intangible asset; and (b) is incurred after the acquisition of that project shall be accounted for in accordance with paragraphs 54–62. Applying the requirements in paragraphs 54–62 means that subsequent expenditure on an in‑process research or development project acquired separately or in a business combination and recognised as an intangible asset is: (a) recognised as an expense when incurred if it is research expenditure; (b) recognised as an expense when incurred if it is development expenditure that does not satisfy the criteria for recognition as an intangible asset in paragraph 57; and (c) added to the carrying amount of the acquired in‑process research or development project if it is development expenditure that satisfies the recognition criteria in paragraph 57. 35 36 37 38–41 42 43 IAS 38 © IFRS Foundation A1449 |