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　　6. IAS 38 Intangible assets
　　An intangible asset is an identifiable non-monetary asset without physical substance. The asset must be:
　　. controlled by the entity as a result of events in the past, and
　　. something from which the entity expects future economic benefits to flow
　　The objectives of the standard: recognised, measured, disclosure requirements
　　The standard does not apply to goodwill acquired in a business combination, which is dealt with under IFRS 3 Business combinations.
　　Development costs may qualify for recognition as intangible assets provided that the following strict criteria are met. 5
　?。╝） The technical feasibility of completing the intangible asset so that it will be available for use or sale.
　?。╞） Its intention to complete the intangible asset and use or sell it.
　　（c） Its ability to use or sell the intangible asset.
　?。╠） How the intangible asset will generate probable future economic benefits. Among other things, the entity should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.
　?。╡） Its ability to measure the expenditure attributable to the intangible asset during its development reliably.
　　小編寄語：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡課程課程專業(yè)名稱講師試聽
85%的人正在學習該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學習計劃推進學習進度
高頓名師
70%的人正在學習該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎剛開始學習ACCA的學員特別定制		高頓名師