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Chuyển đổi dữ liệu19.10.2022
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IAS 38 TSCĐ vô hình


  • Definition: an identifiable non-monetary asset without physical substance. An asset is a resource that is controlled by the entity as a result of past events (for example: purchase or self-creation) and from which future economic benefits (inflows of cash or other assets) are expected.

Intangible assets have three important attributes:

  • identity

  • control (power to obtain benefits from the asset)

  • future economic benefits (such as revenues or reduced future costs)

Focus on identifiability: an intangible asset is identifiable when it:

  • is separable (capable of being separated and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract)

  • arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.

For example: patented technology, computer software, databases and trade secrets trademarks, trade dress, newspaper mastheads, internet domains video and audiovisual material (e.g. motion pictures, television programmes),....
Can be acquired in 3 ways:

  1. by separate purchase 

  2. as part of a business combination 

  3. by self-creation (internal generation)

  4. Internal generation: normally cant (except development cost if at a certain phase)

  5. Business combination: but can recognize internal generated assets in M&A

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