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89The accounting for an intangible asset is based on its useful life. An intangible asset with a finite useful life is amortised (see paragraphs 97–106), and an intangible asset with an indefinite useful life is not (see paragraphs 107–110). The Illustrative Examples accompanying this Standar...
IAS 38 (ISSUED 1998) 133 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IAS 38 ISSUED IN MARCH 2004 BASIS FOR CONCLUSIONS DISSENTING OPINIONS ILLUSTRATIVE EXAMPLES Assessing the useful lives of intangible assets © IFRS Foundation A1029 IAS 38...
IAS 38 (issued 1998) 133 APPROVAL OF IAS 38 BY THE BOARD BASIS FOR CONCLUSIONS DISSENTING OPINION ILLUSTRATIVE EXAMPLES Assessing the Useful Lives of Intangible Assets TABLE OF CONCORDANCE This revised Standard supersedes IAS 38 (1998) Intangible Assets and should be applied: (a) on acquisition ...
IAS 38 © IFRS Foundation A1027 International Accounting Standard 38 Intangible Assets In April 2001 the International Accounting Standards Board (IASB) adopted IAS 38 Intangible Assets, which had originally been issued by the International Accounting Standards ...
IAS国际会计准则 英文版IAS 38 Intangible Assets.pdf,IAS 38 International Accounting Standard 38 Intangible Assets This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 38 Intangible Assets was issued by the International
IAS38wassubsequentlyamendedbythefollowingIFRSs: •IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors (issuedDecember2003) •IAS16Property,PlantandEquipment(asrevisedinDecember2003) •IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003) ...
paragraphs A47, A48 and A57, was corrected.In April 2000, IAS 40, Investment Property, amended paragraph 1.Contents Introduction Appendix A - Illustrative Examples Appendix B - Basis for Conclusions 页码，1/1IAS 36 Impairment of Assets 2003-11-11file://D:\document\ias\ias_036_00.htm ...
Illustrativeexamplesofsaleandleasebacktransactionsthatresultin operatingleases A764IFRSFoundation IAS17 InternationalAccountingStandard17Leases(IAS17)issetoutinparagraphs1–70and theAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe StandardwhenitwasadoptedbytheIASB.IAS17shouldbereadinthecontextof...
(see also paragraphs AG30–AG35 and Illustrative Examples 9–12) Treasury shares (see also paragraph AG36) Interest, dividends, losses and gains (see also paragraph AG37) Offsetting a financial asset and a financial liability (see also paragraphs AG38A–AG38F and AG39) EFFECTIVE DATE AND ...