以下是高顿网校为大家整理的：p2公司报告。
 
　　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
　　(a) The technical feasibility of completing the intangible asset so that it will be available for use or sale.
　　(b) Its intention to complete the intangible asset and use or sell it.
　　(c) 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.
　　(e) Its ability to measure the expenditure attributable to the intangible asset during its development reliably.
 
　　高顿网校小编寄语：悲观些看成功，乐观些看失败。轻松些看自己，宽容些看别人。理智些看问题，纯真些看人生。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程