TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 38

This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn | IAS 38 International Accounting Standard 38 Intangible Assets This version includes amendments resulting from IFRSs issued up to 17 January 2008.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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 and has subsequently 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 Assets as revised in September 2007 IFRS 3 Business Combinations as revised in January 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 amended December 2003 and March 2004 IFRIC 4 Determining whether an Arrangement contains a Lease issued December 2004 IFRIC 12 Service Concession Arrangements issued November 2006 and subsequently amended . IASCF 1857 IAS 38 Contents paragraphs INTRODUCTION IN1-IN13 INTERNATIONAL ACCOUNTING STANDARD 38 INTANGIBLE ASSETS OBJECTIVE 1 SCOPE 2-7 DEFINITIONS .

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