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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.
　?。╟） Its ability to use or sell the intangible asset.
　　（d） 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。考試也是這樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
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70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師