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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
　　（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.
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
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