TAILIEUCHUNG - International Accounting Standard 38: Intangible assets

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998. | IAS 38 International Accounting Standard 38 Intangible Assets This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 38 was subsequently amended by the following IFRSs: • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) • IFRS 2 Share-based Payment (issued February 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004). In March 2004 the IASB issued a revised IAS 38, which was also amended by IFRS 5. Since then, IAS 38 and its accompanying documents have been amended by the following IFRSs: • IFRS 6 Exploration for and Evaluation of Mineral Resources (issued December 2004) • IAS 23 Borrowing Costs (as revised in March 2007)* • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • Improvements to IFRSs (issued May 2008).* The following Interpretations refer to IAS 38, as revised in 2004: • SIC-29 Service Concession Arrangements: Disclosures (issued December 2001) • SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended) • IFRIC 4 Determining whether an Arrangement contains a Lease (issued December 2004) • IFRIC 12 Service Concession Arrangements (issued November 2006 and .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Intangible assets
• International Accounting Standard 38
• Financial statements
• Future economic benefits
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation