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过渡性规定
93．在其生效日期（或之前）采用本准则所造成的影响，应作为首次采用本准则当期留
存收益期初余额的调整数予以报告。鼓励但不要求企业调整最早列报期间的留存收益期初余
额，并重述比较信息。如果不重述比较信息，应被露该事实。
94．本准则与《国际会计准则第
8号当期净损失、重大错误和会计政策变更》要求的
处理不同，《国际会计准则第
8号》要求重述比较信息（基准处理方法），或按应予披露的重
述基础提供附加的匡算比较信息（允许选用的处理方法）。如果这样做不可行，则属例外。
生效日期
95．本准则对报告期从
1999年
7月
1日或以后开始的财务报表生效。鼓励较早地采用。
如果企业在
1999年
7月
1日之前采用本准则，应披露这事实。
96．本准则替代了《国际会计准则第
10号或有事项和资产负债表日后事项》中涉及
或有事项的规定。
IAS 38： Intangible Assets
IAS 38： Intangible Assets
IAS 38 supersedes：
IAS 4； Depreciation Accounting； with respect to the amortisation （depreciation） of intangible
assets； and
IAS 9； Research and Development Costs。
In 1998； IAS 39： Financial Instruments： Recognition and Measurement； amended a paragraph
of IAS 38 to replace the reference to IAS 25； Accounting for Investments； by reference to IAS 39。
One SIC Interpretation relates to IAS 38：
SIC 6： Costs of Modifying Existing Software。
Summary of IAS 38
IAS 38 applies to all intangible assets that are not specifically dealt with in other International
Accounting Standards。 It applies； among other things； to expenditures on：
advertising；
training；
start…up； and
research and development （R&D） activities。
IAS 38 supersedes IAS 9； Research and Development Costs。 IAS 38 does not apply to
financial assets； insurance contracts； mineral rights and the exploration for and extraction of
minerals and similar non…regenerative resources。 Investments in； and awareness of the importance
of； intangible assets have increased significantly in the last two decades。
The main features of IAS 38 are：
an intangible asset should be recognised initially； at cost； in the financial statements； if； and
only if：
（a） the asset meets the definition of an intangible asset。 Particularly； there should be an
identifiable asset that is controlled and clearly distinguishable from an enterprise's goodwill；
（b） it is probable that the future economic benefits that are attributable to the asset will flow to
the enterprise； and
（c） （c）
This requirement applies whether an intangible asset is acquired externally or generated
internally。 IAS 38 also includes additional recognition criteria for internally generated intangible
assets；
if an intangible item does not meet both the definition； and the criteria for the recognition； of
an intangible asset； IAS 38 requires the expenditure on this item to be recognised as an expense
when it is incurred。 An enterprise is not permitted to include this expenditure in the cost of an
intangible asset at a later date；
it follows from the recognition criteria that all expenditure on research should be recognised as
an expense。 The same treatment applies to start…up costs； training costs and advertising costs。 IAS
38 also specifically prohibits the recognition as assets of internally generated goodwill； brands；
mastheads； publishing titles； customer lists and items similar in substance。 However； some
development expenditure may result in the recognition of an intangible asset （for example； some
internally developed puter software）；
in the case of a business bination that is an acquisition； IAS 38 builds on IAS 22： Business
binations； to emphasise that if an intangible item does not meet both the definition and the
criteria for the recognition for an intangible asset； the expenditure for this item （included in the cost
of acquisition） should form part of the amount attributed to goodwill at the date of acquisition。 This
means that； among other things； unlike current practices in certain countries； purchased
R&D…in…process should not be recognised as an expense immediately at the date of acquisition but
it should be recognised as part of the goodwill recognised at the date of acquisition and amortised
under IAS 22； unless it meets the criteria for separate recognition as an intangible asset；
after initial recognition in the financial statements； an intangible asset should be
measured under one of the following two treatments：
（a） benchmark treatment： historical cost less any amortisation and impairment losses； or
（b） allowed alternative treatment： revalued amount （based on fair value） less any subsequent
amortisation and impairment losses。 The main difference from the treatment for revaluations of
property； plant and equipment under IAS 16 is that revaluations for intangible assets are permitted
only if fair value can be determined by reference to an active market。 Active markets are expected
to be rare for intangible assets；
intangible assets should be amortised over the best estimate of their useful life。 IAS 38 does
not permit an enterprise to assign an infinite useful life to an intangible asset。 It includes a
rebuttable presumption that the useful life of an intangible asset will not exceed 20 years from the
date when the asset is available for use。 IAS 38 acknowledges that； in rare cases； there may be
persuasive evidence that the useful life of an intangible asset will exceed 20 years。 In these cases； an
enterprise should amortise the intangible asset over the best estimate of its useful life and：
intangible assets should be amortised over the best estimate of their useful life。 IAS 38 does
not permit an enterprise to assign an infinite useful life to an intangible asset。 It includes a
rebuttable presumption that the useful life of an intangible asset will not exceed 20 years from the
date when the asset is available for use。 IAS 38 acknowledges that； in rare cases； there may be
persuasive evidence that the useful life of an intangible asset will exceed 20 years。 In these cases； an
enterprise should amortise the intangible asset over the best estimate of its useful life and：
（b） disclose the reasons why the presumption that the useful life of an intangible asset will