99．除包括在《国际会计准则第36号一资产减值》中的要求外，企业至少应在每个财务年度末对下列无形资产的可收回金额进行估计，即使没有迹象表明该无形资产已减值也 是如此： ... 《国际会计准则第38号-无形资产》（1998年06月）英文名=IAS 38-Intangible Assets ...

2024年4月23日，国际会计准则理事会正式启动无形资产研究项目。 该项目将评估《国际会计准则第38号——无形资产》中的会计处理规定是否仍具有相关性，是否继续公允地反映当前业务模式，以及国际会计准则理事会是否应当改进相关规定。

书接上回，我们继续IAS 38 Intangible assets这篇考官文章的解析。 无形资产的初始计量一旦某项资产符合无形资产的定义，企业必须确定其是否符合无形资产的确认条件。 ... 根据IFRS 3 企业合并准则，无形资产作为企业合并子公司资产的一部分，无形资产必须以公允 ...

Generally Accepted Accounting Principles (GAAP or US GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting. The specifications of GAAP, which is the standard adopted by the U.S. Securities and Exchange Commission (SEC), include definitions of concepts and principles, as well as industry-specific rules.

These are the significant differences between U.S. GAAP and IFRS related to accounting for intangible assets other than goodwill, except for differences related to impairment accounting (which are covered in another of our comparisons, U.S. GAAP vs. IFRS: Impairment of long-lived assets). Refer to ASC 340-20, 350 and 985-20 and IAS 38 for all ...

Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative ...