Ias 38 – Unaccompanied Standards (2019)
Internally generated brands, mastheads, publishing titles, customer lists
tải về 419.96 Kb. Chế độ xem pdf
|
dttc..
- Điều hướng trang này:
- Cost of an internally generated intangible asset
| Internally generated brands, mastheads, publishing titles, customer lists
and items similar in substance shall not be recognised as intangible assets. Expenditure on internally generated brands, mastheads, publishing titles, customer lists and items similar in substance cannot be distinguished from the cost of developing the business as a whole. Therefore, such items are not recognised as intangible assets. Cost of an internally generated intangible asset The cost of an internally generated intangible asset for the purpose of paragraph 24 is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria in paragraphs 21, 22 and 57. Paragraph 71 prohibits reinstatement of expenditure previously recognised as an expense. The cost of an internally generated intangible asset comprises all directly attributable costs necessary to create, produce, and prepare the asset to be capable of operating in the manner intended by management. Examples of directly attributable costs are: (a) costs of materials and services used or consumed in generating the intangible asset; (b) costs of employee benefits (as defined in IAS 19) arising from the generation of the intangible asset; 59 60 61 62 63 64 65 66 IAS 38 © IFRS Foundation A1453 (c) fees to register a legal right; and (d) amortisation of patents and licences that are used to generate the intangible asset. IAS 23 specifies criteria for the recognition of interest as an element of the cost of an internally generated intangible asset. The following are not components of the cost of an internally generated intangible asset: (a) selling, administrative and other general overhead expenditure unless this expenditure can be directly attributed to preparing the asset for use; (b) identified inefficiencies and initial operating losses incurred before the asset achieves planned performance; and (c) expenditure on training staff to operate the asset. tải về 419.96 Kb. Chia sẻ với bạn bè của bạn:
|