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IAS 38 ,[object Object],Intangible Assets (part two),[object Object],Accounting treatment and disclosure,[object Object],1/17/2010,[object Object],1,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Recognition and measurement,[object Object],Recognise if:,[object Object],Probable expected future economic benefits attributable to the asset will flow to the entity,[object Object],Cost can be measured reliably,[object Object],Assess the probability,[object Object],Using reasonable and supportable assumptions,[object Object],Represent management’s best estimate of economic conditions over useful life of asset,[object Object],1/17/2010,[object Object],2,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Subsequent expenditure on research and development project ,[object Object],Research phase:,[object Object],Treat as expense when incurred,[object Object],Development phase,[object Object],Treat as intangible asset if the entity can demonstrate all of the following:,[object Object],Technical feasibility,[object Object],Intention to complete,[object Object],Ability to use or sell it,[object Object],How economic benefits will be generated,[object Object],Available resources to complete, use or sell,[object Object],Able to measure reliably expenditure during development,[object Object],Internally generated brands, mastheads, publishing titles, customer lists etc are expensed as incurred,[object Object],1/17/2010,[object Object],3,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Recognition of an expense,[object Object],Recognise expenditure on intangible item as expense unless ,[object Object],Intangible asset meets recognition criteria,[object Object],Acquired in a business combination as part of goodwill,[object Object],Once recognised as expense, it cannot be recognised as an asset at a later date,[object Object],1/17/2010,[object Object],4,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Measurement,[object Object],Cost Model,[object Object],Revaluation Model,[object Object],1/17/2010,[object Object],5,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Revaluation,[object Object],Fair value is determined by an active market,[object Object],If no active market, use cost model,[object Object],If revalued but no longer in active market, use last revaluation by reference to active market & test for impairment,[object Object],Revaluations made regularly,[object Object],Carrying amount does not differ significantly from fair value at balance sheet date,[object Object],Credit increase to revaluation surplus in equity unless it reverses a decrease previously recognised as expense,[object Object],Debit decrease as expense after any credit balance in equity has been reversed,[object Object],1/17/2010,[object Object],6,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Useful life,[object Object],Decide if useful life is finite or indefinite,[object Object],If definite, how long will it generate net cash inflows?,[object Object],No forseeable limit to period of net cash inflows = indefinite useful life,[object Object],Does not exceed period of contractual or legal rights but can be shorter,[object Object],Include renewal periods if evidence supports renewal without significant cost,[object Object],1/17/2010,[object Object],7,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Intangible assets with finite useful life,[object Object],Allocate depreciable amount on a systematic basis over its useful life,[object Object],Begin amortisation when available for use,[object Object],Cease when asset is classified as held for sale or derecognised,[object Object],Amortisation method to reflect pattern of economic consumption,[object Object],Use straight line method if no other method is appropriate,[object Object],Recognise amortisation in profit or loss unless another standard permits adding it to the carrying amount of another asset,[object Object],1/17/2010,[object Object],8,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Residual Value,[object Object],Assume residual value of asset with finite life is zero unless :,[object Object],A third party has committed to buy it at the end of its useful life,[object Object],There is an active market for the asset,[object Object],Residual value can be determined by reference to active market,[object Object],Probable that the active market will exist at the end of the useful life,[object Object],1/17/2010,[object Object],9,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Review of amortisation period and amortisation method,[object Object],Review at each financial year end,[object Object],Change amortisation method if ,[object Object],useful life is different from previous period,[object Object],Change in expected pattern of consumption of future economic benefits,[object Object],Treat as change in accounting estimate per IAS8,[object Object],1/17/2010,[object Object],10,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Intangible assets with indefinite useful lives,[object Object],Do not amortise,[object Object],Review at each period end,[object Object],Treat change from indefinite to finite life as change in accounting estimate according to IAS8,[object Object],1/17/2010,[object Object],11,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Retirements and disposals,[object Object],Derecognise an intangible asset when,[object Object],[object Object]
Future economic benefits are no longer expectedNet disposal proceeds – carrying amount of asset = gain or loss,[object Object],Recognise in profit or loss when asset derecognised,[object Object],Do not classify gains as revenue,[object Object],1/17/2010,[object Object],12,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Disclosure,[object Object],Distinguish between internally generated assets and other intangible assets,[object Object],Indefinite or finite useful life,[object Object],Amortisation rates used,[object Object],Amortisation methods used,[object Object],Gross carrying amount,[object Object],Accumulated amortisation and impairment loss aggregate at beginning and end of period,[object Object],Line item of income statement in which amortisation is included,[object Object],1/17/2010,[object Object],13,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Disclosure,[object Object],Reconciliation of carrying amount at beginning and end of period,[object Object],Additions (internally developed, separately acquired and acquired through business combinations),[object Object],Classified as held for sale,[object Object],Included in disposal group classified as held for sale,[object Object],Increases or decreases from revaluation,[object Object],Increases or decreases from impairment losses in equity,[object Object],Impairment loss in profit or loss,[object Object],Impairment loss reversed in profit or loss,[object Object],Amortisation recognised in the period,[object Object],Net exchange differences arising on translation,[object Object],Other changes in carrying amount,[object Object],1/17/2010,[object Object],14,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Disclosure,[object Object],Intangible asset with indefinite useful life,[object Object],Carrying amount,[object Object],Reason for indefinite useful life assessment,[object Object],Significant factors assessed,[object Object],Intangible asset material to financial statements,[object Object],Description, carrying amount and amortisation and remaining amortisation period,[object Object],Intangible assets acquired with government grant at fair value,[object Object],Initial fair value,[object Object],Carrying amount,[object Object],Cost or revaluation model used,[object Object],Intangible assets with restricted title,[object Object],Carrying amount,[object Object],Intangible assets pledged as security for liabilities,[object Object],Carrying amount,[object Object],Contractual commitments for acquisition of intangible assets,[object Object],1/17/2010,[object Object],15,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Disclosure,[object Object],Research and development costs recognised as expense during the period,[object Object],Revalued intangible assets,[object Object],Class of intangible asset,[object Object],Effective date of revaluation,[object Object],Carrying amount ,[object Object],Carrying amount when measured using cost model,[object Object],Revaluation surplus,[object Object],At beginning and end of period,[object Object],Change during the period,[object Object],Restriction on distribution of balance to shareholders,[object Object],Fair value estimates,[object Object],Methods and significant assumptions to estimate fair value,[object Object],1/17/2010,[object Object],16,[object Object],IAS 38 Intangible Asset Part Two,[object Object]
Transitional provisions,[object Object],Apply prospectively from same date as applying IFRS3 retrospectively,[object Object],Do not adjust carrying amounts recognised at that date,[object Object],Reassess useful lives at that date,[object Object],If changed, treat as change in accounting estimate IAS 8,[object Object],Apply from 31 March 2004,[object Object],Agreement date of business combination,[object Object],Prospectively to other intangible assets,[object Object],Apply early together with IFRS 3 and IAS 36,[object Object],1/17/2010,[object Object],17,[object Object],IAS 38 Intangible Asset Part Two,[object Object]

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