Ias 38 – Unaccompanied Standards (2019)
Scope This Standard shall be applied in accounting for intangible assets, except
tải về 419.96 Kb. Chế độ xem pdf
|
dttc..
| Scope
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); and (d) expenditure on the development and extraction of minerals, oil, natural gas and similar non‑regenerative resources. 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). (b) deferred tax assets (see IAS 12 Income Taxes). (c) leases of intangible assets accounted for in accordance with IFRS 16 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 IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures. (f) goodwill acquired in a business combination (see IFRS 3 Business Combinations). (g) contracts within the scope of IFRS 17 Insurance Contracts. (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. 1 2 3 IAS 38 © IFRS Foundation A1441 (i) assets arising from contracts with customers that are recognised in accordance with IFRS 15 Revenue from Contracts with Customers. Some intangible assets may be contained in or on a physical substance such as a 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 tải về 419.96 Kb. Chia sẻ với bạn bè của bạn:
|