HKAS 38 - Intangible Assets
1. OBJECTIVE AND SCOPE
Objective (Paragraph 1)
HKAS 38 prescribes the accounting treatment for intangible assets not dealt with specifically in another Standard. It requires:
Recognition of intangible assets only if specified criteria are met
Measurement of carrying amounts
Specified disclosures about intangible assets
Scope (Paragraphs 2-7)
Exclusions from HKAS 38:
Intangible assets within scope of another Standard
Financial assets (as defined in HKAS 32)
Exploration and evaluation assets (HKFRS 6)
Expenditure on development and extraction of minerals, oil, natural gas and similar non-regenerative resources
Specific exclusions include:
Intangible assets held for sale in ordinary course of business (HKAS 2)
Deferred tax assets (HKAS 12)
Leases of intangible assets (HKFRS 16)
Assets arising from employee benefits (HKAS 19)
Financial assets (HKFRS 10, HKAS 27, HKAS 28)
Goodwill acquired in business combination (HKFRS 3)
Insurance contracts (HKFRS 17)
Non-current intangible assets classified as held for sale (HKFRS 5)
Assets arising from contracts with customers (HKFRS 15)
Intangible vs Tangible Assets (Paragraph 4):
When an asset incorporates both intangible and tangible elements, judgement is used to assess which element is more significant:
Computer software integral to hardware → treated as property, plant and equipment (HKAS 16)
Computer software not integral → treated as intangible asset
Rights held by lessee under licensing agreements (e.g., motion picture films, video recordings, plays, manuscripts, patents, copyrights) are within scope of HKAS 38, excluded from HKFRS 16.
2. 定義（第8段）
| 術語 | 定義 |
|---|
| 攤銷 | 系統地將無形資產的可折舊金額分攤至其使用壽命 |
| 資產 | 由實體控制的資源，因過去事項產生，預期未來經濟利益將流入實體 |
| 賬面金額 | 資產在財務狀況表中確認的金額，減去累計攤銷和累計減值損失 |
| 成本 | 收購或建造資產時支付的現金或現金等價物金額，或其他代價的公允價值 |
| 可折舊金額 | 資產成本（或替代成本的其他金額）減去殘值 |
| 開發 | 在商業生產或使用前，將研究成果或其他知識應用於新產品或實質性改進的計劃或設計 |
| 實體特定價值 | 實體預期從資產持續使用和處置中產生的現金流量的現值 |
| 公允價值 | 在計量日市場參與者之間的有序交易中，出售資產收到的價格或轉移負債支付的價格 |
| 減值損失 | 資產賬面金額超過其可收回金額的部分 |
| 無形資產 | 可識別的無實物形態的非貨幣性資產 |
| 貨幣性資產 | 持有的貨幣和將以固定或可確定金額貨幣收取的資產 |
| 研究 | 為獲取新科學或技術知識和理解而進行的原創性有計劃調查 |
| 殘值 | 如果資產已達到使用壽命結束時預期的年齡和狀況，實體目前從資產處置中獲得的估計金額（減去估計處置成本） |
| 使用壽命 | 資產預期可供實體使用的期間，或預期從資產中獲得的生產或類似單位數量 |
2. DEFINITIONS (Paragraph 8)
| Term | Definition |
|---|
| Amortisation | Systematic allocation of depreciable amount of an intangible asset over its useful life |
| Asset | A resource controlled by an entity as a result of past events, from which future economic benefits are expected to flow |
| Carrying amount | Amount at which asset is recognised in statement of financial position after deducting accumulated amortisation and accumulated impairment losses |
| Cost | Amount of cash/cash equivalents paid or fair value of other consideration given to acquire an asset at time of acquisition/construction |
| Depreciable amount | Cost of asset, or other amount substituted for cost, less its residual value |
| Development | Application of research findings or other knowledge to a plan/design for production of new/substantially improved materials, devices, products, processes, systems or services before start of commercial production or use |
| Entity-specific value | Present value of cash flows entity expects to arise from continuing use of asset and from its disposal at end of useful life |
| Fair value | Price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at measurement date |
| Impairment loss | Amount by which carrying amount of asset exceeds its recoverable amount |
| Intangible asset | An identifiable non-monetary asset without physical substance |
| Monetary assets | Money held and assets to be received in fixed or determinable amounts of money |
| Research | Original and planned investigation undertaken with prospect of gaining new scientific or technical knowledge and understanding |
| Residual value | Estimated amount entity would currently obtain from disposal of asset, after deducting estimated costs of disposal, if asset were already of age and in condition expected at end of its useful life |
| Useful life | Period over which asset is expected to be available for use by entity, OR number of production or similar units expected to be obtained from asset |
3. 無形資產的特徵（第9-17段）
常見例子（第9段）
計算機軟件、專利、版權、電影、客戶名單、按揭服務權、釣魚許可證、進口配額、特許經營權、客戶/供應商關係、客戶忠誠度、市場份額、營銷權
三個基本特徵
1. 可識別性（第11-12段）
資產具有可識別性，如果它：
(a) 可分離 - 能夠與實體分離或劃分，並可單獨或連同相關合同、可識別資產或負債一起出售、轉讓、許可、出租或交換；或
(b) 來自合同或其他法律權利 - 無論這些權利是否可轉讓或可與實體或其他權利和義務分離
關鍵點： 可識別性將無形資產與商譽區分開來。商譽代表來自未單獨識別和確認的資產的未來經濟利益。
2. 控制（第13-16段）
實體控制資產，如果它：
有權獲得來自基礎資源的未來經濟利益
有權限制他人獲得這些利益
控制通常來自可在法院執行的法律權利。但法律可執行性不是必要條件。
控制的例子：
受版權、限制性貿易協議或僱員保密法律義務保護的知識
通常不符合控制定義的項目：
熟練員工團隊（控制不足）
特定管理/技術人才（除非受法律權利保護）
客戶關係和忠誠度（除非存在法律權利或交換交易提供控制和可分離性的證據）
3. 未來經濟利益（第17段）
可能包括：
產品/服務銷售收入
成本節約
使用資產的其他利益
3. INTANGIBLE ASSETS - CHARACTERISTICS (Paragraphs 9-17)
Common Examples (Paragraph 9)
Computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer/supplier relationships, customer loyalty, market share, marketing rights
Three Essential Characteristics
1. Identifiability (Paragraphs 11-12)
An asset is identifiable if it EITHER:
(a) Is separable - capable of being separated/divided from entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability; OR
(b) Arises from contractual or other legal rights - regardless of whether those rights are transferable or separable from entity or from other rights and obligations
Key Point: Identifiability distinguishes intangible assets from goodwill. Goodwill represents future economic benefits from assets that are not individually identified and separately recognised.
2. Control (Paragraphs 13-16)
An entity controls an asset if it has:
Power to obtain future economic benefits from underlying resource
Power to restrict access of others to those benefits
Control normally stems from legal rights enforceable in court. However, legal enforceability is not a necessary condition.
Examples of control:
Knowledge protected by copyrights, restraint of trade agreements, or legal duty of employee confidentiality
Items that usually do NOT meet control definition:
Team of skilled staff (insufficient control)
Specific management/technical talent (unless protected by legal rights)
Customer relationships and loyalty (unless legal rights exist or exchange transactions provide evidence of control and separability)
3. Future Economic Benefits (Paragraph 17)
May include:
Revenue from sale of products/services
Cost savings
Other benefits from use of asset
4. 確認和計量（第18-24段）
確認條件（第21段）
無形資產應被確認，當且僅當：
(a) 歸屬於資產的預期未來經濟利益很可能流入實體
(b) 資產的成本能夠可靠計量
初始計量（第24段）
無形資產應按成本進行初始計量。
可能性評估（第22-23段）
使用合理且有依據的假設，代表管理層的最佳估計
更重視外部證據
4. RECOGNITION AND MEASUREMENT (Paragraphs 18-24)
Recognition Criteria (Paragraph 21)
An intangible asset shall be recognised IF AND ONLY IF:
(a) It is probable that expected future economic benefits attributable to the asset will flow to the entity
(b) The cost of the asset can be measured reliably
Initial Measurement (Paragraph 24)
An intangible asset shall be measured initially at cost.
Probability Assessment (Paragraphs 22-23)
Use reasonable and supportable assumptions representing management's best estimate
Give greater weight to external evidence
5. 單獨收購（第25-32段）
可能性條件（第25段）
對於單獨收購的無形資產，可能性確認條件始終被視為滿足，因為購買價格反映了對未來經濟利益可能性的預期。
成本組成部分（第27-31段）
成本包括：
購買價格（包括進口關稅和不可退還的購買稅，減去貿易折扣和回扣）
使資產達到預定用途的可直接歸屬成本：
直接使資產達到工作狀態的僱員福利成本
直接使資產達到工作狀態的專業費用
測試資產是否正常運行的成本
成本不包括：
引入新產品/服務的成本（包括廣告和促銷活動）
在新地點或新客戶類別開展業務的成本（包括員工培訓）
行政管理和其他一般管理費用
資產能夠運行但尚未投入使用期間發生的成本
初始運營虧損
附帶運營的收入和相關費用（立即在損益中確認）
遞延付款（第32段）
如果付款超過正常信用期限，成本為現金價格等價物。現金價格等價物與總付款之間的差額確認為信用期內的利息費用（除非根據HKAS 23資本化）。
成本確認停止時間（第30段）
當資產達到管理層預期運作方式所需的條件時，成本確認停止。
5. SEPARATE ACQUISITION (Paragraphs 25-32)
Probability Criterion (Paragraph 25)
The probability recognition criterion is always considered satisfied for separately acquired intangible assets because the purchase price reflects expectations about probability of future economic benefits.
Cost Components (Paragraphs 27-31)
Cost includes:
Purchase price (including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates)
Directly attributable costs of preparing asset for intended use:
Employee benefits costs arising directly from bringing asset to working condition
Professional fees arising directly from bringing asset to working condition
Costs of testing whether asset is functioning properly
Cost does NOT include:
Costs of introducing new product/service (including advertising and promotional activities)
Costs of conducting business in new location or with new class of customer (including staff training)
Administration and other general overhead costs
Costs incurred while asset capable of operating has yet to be brought into use
Initial operating losses
Income and related expenses of incidental operations (recognised immediately in profit or loss)
Deferred Payment (Paragraph 32)
If payment is deferred beyond normal credit terms, cost is the cash price equivalent. Difference between cash price equivalent and total payments is recognised as interest expense over credit period (unless capitalised under HKAS 23).
When Recognition of Costs Ceases (Paragraph 30)
Recognition of costs in carrying amount ceases when asset is in condition necessary for it to be capable of operating in manner intended by management.
6. 作為業務合併一部分收購（第33-43段）
關鍵原則（第33-34段）
業務合併中收購的無形資產成本 = 收購日的公允價值
可能性確認條件始終被視為滿足
如果資產可分離或來自合同/法律權利，可靠計量條件始終被視為滿足
收購方獨立於商譽確認無形資產，無論被收購方之前是否已確認
被收購方的在研開發項目如果滿足無形資產定義，則獨立於商譽確認
在研開發項目的確認（第34段）
被收購方的在研開發項目滿足無形資產定義，當它：
滿足資產定義
具有可識別性（可分離或來自合同/法律權利）
互補資產組（第37段）
如果個別資產具有相似使用壽命，收購方可將一組互補無形資產確認為單一資產。
收購在研開發項目的後續支出（第42-43段）
| 支出類型 | 處理方式 |
|---|
| 研究支出 | 發生時確認為費用 |
| 不滿足第57段確認條件的開發支出 | 發生時確認為費用 |
| 滿足第57段確認條件的開發支出 | 加入收購在研開發項目的賬面金額 |
6. ACQUISITION AS PART OF BUSINESS COMBINATION (Paragraphs 33-43)
Key Principles (Paragraphs 33-34)
Cost of intangible asset acquired in business combination = fair value at acquisition date
Probability recognition criterion is always considered satisfied
Reliable measurement criterion is always considered satisfied if asset is separable or arises from contractual/legal rights
Acquirer recognises intangible asset separately from goodwill, regardless of whether acquiree had previously recognised it
In-process research and development project of acquiree is recognised separately from goodwill if it meets definition of intangible asset
Recognition of In-Process R&D Projects (Paragraph 34)
An acquiree's in-process R&D project meets definition of intangible asset when it:
Meets definition of an asset
Is identifiable (separable or arises from contractual/legal rights)
Group of Complementary Assets (Paragraph 37)
Acquirer may recognise group of complementary intangible assets as a single asset provided individual assets have similar useful lives.
Subsequent Expenditure on Acquired In-Process R&D (Paragraphs 42-43)
| Type of Expenditure | Treatment |
|---|
| Research expenditure | Recognised as expense when incurred |
| Development expenditure that does NOT satisfy recognition criteria in paragraph 57 | Recognised as expense when incurred |
| Development expenditure that SATISFIES recognition criteria in paragraph 57 | Added to carrying amount of acquired in-process R&D project |
7. 政府補助收購（第44段）
通過政府補助免費或按名義代價收購的無形資產可以：
按公允價值初始確認（資產和補助），或
按名義金額初始確認（加上使資產達到預定用途的直接歸屬支出）
7. ACQUISITION BY GOVERNMENT GRANT (Paragraph 44)
An intangible asset acquired free of charge or for nominal consideration by way of a government grant may be:
Recognised initially at fair value (both asset and grant), OR
Recognised initially at nominal amount (plus any directly attributable expenditure for preparing asset for intended use)
8. 資產交換（第45-47段）
按公允價值計量
通過交換收購的無形資產成本按公允價值計量，除非：
交換交易缺乏商業實質，或
收到的資產和給出的資產的公允價值都無法可靠計量
商業實質測試（第46段）
交換具有商業實質，如果：
收到資產的現金流量配置（風險、時間、金額）與轉移資產的現金流量配置不同，或
受交易影響的實體業務部分的實體特定價值因交換而改變
且差異相對於交換資產的公允價值是重大的
公允價值的可靠計量（第47段）
公允價值可靠計量，如果：
合理公允價值計量範圍的可變性不重大，或
範圍內各種估計的概率可以合理評估
如果任一資產的公允價值可以可靠計量，使用給出資產的公允價值，除非收到資產的公允價值更明顯。
8. EXCHANGES OF ASSETS (Paragraphs 45-47)
Measurement at Fair Value
Cost of intangible asset acquired in exchange is measured at fair value UNLESS:
Exchange transaction lacks commercial substance, OR
Fair value of neither asset received nor asset given up is reliably measurable
Commercial Substance Test (Paragraph 46)
Exchange has commercial substance if:
Configuration (risk, timing, amount) of cash flows of asset received differs from configuration of cash flows of asset transferred, OR
Entity-specific value of portion of entity's operations affected changes as result of exchange
AND the difference is significant relative to fair value of assets exchanged
Reliable Measurement of Fair Value (Paragraph 47)
Fair value is reliably measurable if:
Variability in range of reasonable fair value measurements is not significant, OR
Probabilities of various estimates within range can be reasonably assessed
If fair value of either asset can be measured reliably, use fair value of asset given up unless fair value of asset received is more clearly evident.
9. 內部產生的商譽（第48-50段）
內部產生的商譽不得確認為資產。
原因：
不是可識別的資源（不可分離，也不來自合同/法律權利）
無法按成本可靠計量
實體公允價值與可識別淨資產賬面金額之間的差異不代表實體控制的無形資產成本
9. INTERNALLY GENERATED GOODWILL (Paragraphs 48-50)
Internally generated goodwill shall NOT be recognised as an asset.
Reasons:
Not an identifiable resource (not separable, nor does it arise from contractual/legal rights)
Cannot be measured reliably at cost
Differences between fair value of entity and carrying amount of identifiable net assets do not represent cost of intangible assets controlled by entity
10. 內部產生的無形資產（第51-67段）
研究階段與開發階段（第52段）
實體將資產的產生分為：
(a) 研究階段
(b) 開發階段
如果實體無法區分兩個階段，支出視為僅在研究階段發生。
研究階段（第54-56段）
研究產生的無形資產不得確認。研究支出應在發生時確認為費用。
研究活動的例子：
旨在獲取新知識的活動
研究發現或其他知識應用的搜索、評估和最終選擇
材料、設備、產品、流程、系統或服務替代方案的搜索
新或改進材料、設備、產品、流程、系統或服務的可能替代方案的制定、設計、評估和最終選擇
開發階段（第57-62段）
開發產生的無形資產應被確認，當且僅當實體能夠證明所有以下條件：
| 條件 | 描述 |
|---|
| (a) 技術可行性 | 完成無形資產使其可供使用或出售 |
| (b) 意圖 | 完成無形資產並使用或出售 |
| (c) 能力 | 使用或出售無形資產 |
| (d) 未來經濟利益 | 資產如何產生可能的未來經濟利益（證明存在產出或資產本身的市場，或內部使用的有用性） |
| (e) 資源可用性 | 有足夠的技術、財務和其他資源完成開發並使用或出售資產 |
| (f) 可靠計量 | 能夠可靠計量開發期間歸屬於無形資產的支出 |
開發活動的例子：
生產前或使用前原型和模型的設計、建造和測試
涉及新技術的工具、夾具、模具和沖模的設計
不具商業生產經濟可行性的試驗工廠的設計、建造和運營
新或改進材料、設備、產品、流程、系統或服務的選定替代方案的設計、建造和測試
不能確認的項目（第63段）
內部產生的品牌、報頭、出版標題、客戶名單及類似性質的項目不得確認為無形資產。
內部產生無形資產的成本（第65-67段）
成本 = 從無形資產首次滿足確認條件（第21、22和57段）之日起發生的支出總和
先前確認為費用的支出不能恢復（第71段）
成本包括可直接歸屬的成本：
產生無形資產中使用或消耗的材料和服務成本
產生無形資產產生的僱員福利成本
註冊法律權利的費用
用於產生無形資產的專利和許可證的攤銷
利息（按HKAS 23標準）
成本不包括：
銷售、行政和其他一般管理費用（除非可直接歸屬）
資產達到計劃績效前識別的低效率和初始運營虧損
培訓員工操作資產的支出
示例（第65段 - 說明性）
實體開發新生產流程：
20X5年：總支出CU1,000（12月1日前CU900，之後CU100，滿足條件後）
20X5年末可收回金額：CU500
確認： 僅CU100資本化（滿足條件後的支出）；CU900費用化
20X6年：額外支出CU2,000；可收回金額CU1,900
減值前賬面金額：CU2,100；減值損失：CU200
10. INTERNALLY GENERATED INTANGIBLE ASSETS (Paragraphs 51-67)
Research Phase vs Development Phase (Paragraph 52)
Entity classifies generation of asset into:
(a) Research phase
(b) Development phase
If entity cannot distinguish the two phases, expenditure is treated as incurred in research phase only.
Research Phase (Paragraphs 54-56)
No intangible asset arising from research shall be recognised. Expenditure on research shall be recognised as an expense when incurred.
Examples of research activities:
Activities aimed at obtaining new knowledge
Search for, evaluation and final selection of applications of research findings
Search for alternatives for materials, devices, products, processes, systems or services
Formulation, design, evaluation and final selection of possible alternatives
Development Phase (Paragraphs 57-62)
An intangible asset arising from development shall be recognised IF AND ONLY IF entity can demonstrate ALL of the following:
| Criterion | Description |
|---|
| (a) Technical feasibility | Completing intangible asset so it will be available for use or sale |
| (b) Intention | To complete intangible asset and use or sell it |
| (c) Ability | To use or sell the intangible asset |
| (d) Future economic benefits | How asset will generate probable future economic benefits (demonstrate existence of market for output or asset itself, or usefulness if used internally) |
| (e) Availability of resources | Adequate technical, financial and other resources to complete development and to use or sell asset |
| (f) Reliable measurement | Ability to measure reliably expenditure attributable to intangible asset during its development |
Examples of development activities:
Design, construction and testing of pre-production or pre-use prototypes and models
Design of tools, jigs, moulds and dies involving new technology
Design, construction and operation of pilot plant not economically feasible for commercial production
Design, construction and testing of chosen alternative for new or improved materials, devices, products, processes, systems or services
Items That Cannot Be Recognised (Paragraph 63)
Internally generated brands, mastheads, publishing titles, customer lists and items similar in substance shall NOT be recognised as intangible assets.
Cost of Internally Generated Intangible Asset (Paragraphs 65-67)
Cost = Sum of expenditure incurred from date when intangible asset first meets recognition criteria (paragraphs 21, 22 and 57)
Expenditure previously recognised as expense cannot be reinstated (Paragraph 71)
Cost includes directly attributable costs:
Costs of materials and services used or consumed
Costs of employee benefits arising from generation
Fees to register legal right
Amortisation of patents and licences used to generate asset
Interest (per HKAS 23 criteria)
Cost does NOT include:
Selling, administrative and other general overhead (unless directly attributable)
Identified inefficiencies and initial operating losses before asset achieves planned performance
Expenditure on training staff to operate asset
Example (Paragraph 65 - Illustrative)
Entity developing new production process:
20X5: Total expenditure CU1,000 (CU900 before 1 Dec, CU100 after 1 Dec when criteria met)
Recoverable amount at end 20X5: CU500
Recognition: Only CU100 capitalised (expenditure after criteria met); CU900 expensed
20X6: Additional expenditure CU2,000; Recoverable amount CU1,900
Carrying amount before impairment: CU2,100; Impairment loss: CU200
11. 費用的確認（第68-71段）
一般規則（第68段）
無形項目的支出應在發生時確認為費用，除非：
它構成滿足確認條件的無形資產成本的一部分，或
業務合併中收購的項目不能確認為無形資產（則構成商譽的一部分）
確認為費用的支出例子（第69段）
啟動活動（啟動成本）- 除非包含在物業、廠房和設備成本中
培訓活動
廣告和促銷活動（包括郵購目錄）
搬遷或重組部分或全部實體
獲取商品/服務的權利（第69A段）
當實體擁有商品或可以要求交付以換取付款時，有權獲取商品
服務在供應商履行時收到，而非實體使用服務交付另一服務時
預付款項（第70段）
第68段不阻止在付款先於獲取商品權利或接收服務時確認預付款項為資產。
過去費用（第71段）
最初確認為費用的無形項目支出，不得在後期確認為無形資產成本的一部分。
11. RECOGNITION OF AN EXPENSE (Paragraphs 68-71)
General Rule (Paragraph 68)
Expenditure on intangible item shall be recognised as expense when incurred UNLESS:
It forms part of cost of intangible asset that meets recognition criteria, OR
Item acquired in business combination cannot be recognised as intangible asset (then forms part of goodwill)
Examples of Expenditure Recognised as Expense (Paragraph 69)
Start-up activities (start-up costs) - unless included in cost of property, plant and equipment
Training activities
Advertising and promotional activities (including mail order catalogues)
Relocating or reorganising part or all of entity
Right to Access Goods/Services (Paragraph 69A)
Right to access goods when entity owns them or could demand delivery in return for payment
Services received when performed by supplier, not when entity uses them to deliver another service
Prepayments (Paragraph 70)
Paragraph 68 does not preclude recognising a prepayment as an asset when payment made in advance of obtaining right to access goods or receiving services.
Past Expenses (Paragraph 71)
Expenditure on an intangible item that was initially recognised as an expense shall NOT be recognised as part of the cost of an intangible asset at a later date.
12. 確認後的計量（第72-87段）
模型的選擇（第72段）
實體應選擇：
成本模型（第74段），或
重估模型（第75段）
如果對某資產使用重估模型，同一類別的所有其他資產也必須使用相同模型（除非這些資產沒有活躍市場）。
成本模型（第74段）
初始確認後，無形資產應按成本減去任何累計攤銷和任何累計減值損失列賬。
重估模型（第75-87段）
要求：
按重估金額列賬 = 重估日的公允價值減去後續累計攤銷和減值損失
公允價值必須參照活躍市場計量
重估應定期進行，使報告期末的賬面金額與公允價值無重大差異
限制：
不能重估先前未確認為資產的無形資產
不能以成本以外的金額初始確認無形資產
活躍市場（第78段）：
無形資產存在活躍市場的情況不常見
可能存在於可自由轉讓的出租車牌照、釣魚許可證、生產配額
品牌、報頭、音樂/電影出版權、專利、商標不能存在活躍市場（每個都是獨特的）
重估頻率（第79段）：
取決於公允價值的波動性
重大/波動性變化 → 年度重估
微小變化 → 較少頻繁重估
重估日的處理（第80段）：
要麼：
(a) 按與賬面金額重估一致的方式調整總賬面金額；調整累計攤銷以等於總賬面金額與減值損失後賬面金額之間的差額
(b) 將累計攤銷與總賬面金額抵銷
重估增值的會計處理（第85段）：
在其他綜合收益中確認，並在權益中重估盈餘項下累計
除非：在損益中確認，以沖銷先前在損益中確認的同一資產的重估減值
重估減值的會計處理（第86段）：
在損益中確認
除非：在其他綜合收益中確認，以該資產重估盈餘的任何貸方餘額為限
重估盈餘的轉移（第87段）：
盈餘實現時可直接轉移至留存收益
在資產報廢或處置時實現，或在資產使用過程中實現（基於重估金額的攤銷與基於歷史成本的攤銷之間的差額）
轉移不通過損益進行
12. MEASUREMENT AFTER RECOGNITION (Paragraphs 72-87)
Choice of Model (Paragraph 72)
Entity shall choose EITHER:
Cost model (Paragraph 74), OR
Revaluation model (Paragraph 75)
If revaluation model is used for an asset, all other assets in its class must also use the same model (unless no active market exists for those assets).
Cost Model (Paragraph 74)
After initial recognition, intangible asset shall be carried at its cost less any accumulated amortisation and any accumulated impairment losses.
Revaluation Model (Paragraphs 75-87)
Requirements:
Carried at revalued amount = fair value at revaluation date less subsequent accumulated amortisation and impairment losses
Fair value must be measured by reference to an active market
Revaluations made with such regularity that carrying amount does not differ materially from fair value
Restrictions:
Cannot revalue intangible assets not previously recognised as assets
Cannot initially recognise intangible assets at amounts other than cost
Active Market (Paragraph 78):
Uncommon for active market to exist for intangible assets
May exist for freely transferable taxi licences, fishing licences, production quotas
Cannot exist for brands, newspaper mastheads, music/film publishing rights, patents, trademarks (each is unique)
Frequency of Revaluations (Paragraph 79):
Depends on volatility of fair values
Significant/volatile movements → annual revaluation
Insignificant movements → less frequent revaluation
Treatment at Revaluation Date (Paragraph 80):
Either:
(a) Adjust gross carrying amount consistent with revaluation of carrying amount; adjust accumulated amortisation to equal difference between gross carrying amount and carrying amount after impairment losses
(b) Eliminate accumulated amortisation against gross carrying amount
Accounting for Revaluation Increases (Paragraph 85):
Recognised in other comprehensive income and accumulated in equity under revaluation surplus
EXCEPT: recognised in profit or loss to extent it reverses revaluation decrease of same asset previously recognised in profit or loss
Accounting for Revaluation Decreases (Paragraph 86):
Recognised in profit or loss
EXCEPT: recognised in other comprehensive income to extent of any credit balance in revaluation surplus for that asset
Transfer of Revaluation Surplus (Paragraph 87):
May be transferred directly to retained earnings when surplus is realised
Realised on retirement/disposal of asset, or as asset is used (difference between amortisation based on revalued amount and amortisation based on historical cost)
Transfer is NOT made through profit or loss
13. 使用壽命（第88-96段）
評估（第88段）
實體應評估使用壽命是：
有限（如果是，確定長度或生產/類似單位數量），或
無限（資產預期產生淨現金流入的期間沒有可預見的極限）
確定使用壽命的因素（第90段）
| 因素 | 描述 |
|---|
| (a) 預期使用情況以及資產是否可由其他管理團隊有效管理 |
| (b) 典型的產品生命週期和類似資產使用壽命估計的公開信息 |
| (c) 技術、工藝、商業或其他類型的過時 |
| (d) 行業穩定性和市場需求變化 |
| (e) 競爭對手或潛在競爭對手的預期行動 |
| (f) 所需的維護支出水平以及實體達到該水平的能力和意圖 |
| (g) 控制期間以及使用資產的法律或類似限制 |
| (h) 使用壽命是否取決於實體其他資產的使用壽命 |
關鍵概念
"無限"不等於"無窮"（第91段）
使用壽命僅反映維持資產在估計使用壽命時評估的績效標準所需的維護支出
計算機軟件和許多無形資產容易受到技術過時的影響 → 通常使用壽命短（第92段）
不確定性證明審慎估計是合理的，但不證明選擇不切實際的短壽命（第93段）
合同/法律權利（第94-96段）
來自合同/法律權利的無形資產的使用壽命不得超過這些權利的期限（可能更短）
如果權利以有限期限授予且可以續期，使用壽命僅在有證據支持實體無重大成本續期時包括續期期
業務合併中確認的重新獲得權利的使用壽命 = 剩餘合同期限，不得包括續期期
支持無重大成本續期的證據（第96段）：
合同/法律權利將被續期的證據（可能基於經驗）
獲得續期所需條件將被滿足的證據
續期成本與續期預期產生的未來經濟利益相比不重大
經濟因素與法律因素（第95段）
經濟因素決定未來經濟利益將被收到的期間
法律因素可能限制實體控制這些利益的期間
使用壽命 = 這些因素決定的期間中較短者
13. USEFUL LIFE (Paragraphs 88-96)
Assessment (Paragraph 88)
Entity shall assess whether useful life is:
Finite (and if so, length or number of production/similar units), OR
Indefinite (no foreseeable limit to period over which asset expected to generate net cash inflows)
Factors in Determining Useful Life (Paragraph 90)
| Factor | Description |
|---|
| (a) Expected usage and whether asset could be managed efficiently by another management team |
| (b) Typical product life cycles and public information on estimates of useful lives of similar assets |
| (c) Technical, technological, commercial or other types of obsolescence |
| (d) Stability of industry and changes in market demand |
| (e) Expected actions by competitors or potential competitors |
| (f) Level of maintenance expenditure required and entity's ability/intention to reach such level |
| (g) Period of control and legal/similar limits on use |
| (h) Whether useful life depends on useful life of other assets |
Key Concepts
"Indefinite" does NOT mean "infinite" (Paragraph 91)
Useful life reflects only maintenance expenditure required to maintain asset at standard of performance assessed at time of estimating useful life
Computer software and many intangible assets susceptible to technological obsolescence → often short useful life (Paragraph 92)
Uncertainty justifies prudent estimation, not unrealistically short life (Paragraph 93)
Contractual/Legal Rights (Paragraphs 94-96)
Useful life of intangible asset arising from contractual/legal rights shall not exceed period of those rights (may be shorter)
If rights are conveyed for limited term that can be renewed, useful life shall include renewal period(s) ONLY if there is evidence to support renewal by entity without significant cost
Useful life of reacquired right recognised in business combination = remaining contractual period, shall not include renewal periods
Evidence supporting renewal without significant cost (Paragraph 96):
Evidence that contractual/legal rights will be renewed (possibly based on experience)
Evidence that conditions necessary to obtain renewal will be satisfied
Cost of renewal is not significant compared with future economic benefits expected from renewal
Economic vs Legal Factors (Paragraph 95)
Economic factors determine period over which future economic benefits will be received
Legal factors may restrict period over which entity controls access to benefits
Useful life = shorter of periods determined by these factors
14. 使用壽命有限的無形資產（第97-106段）
攤銷期間和方法（第97-99段）
關鍵要求：
可折舊金額在使用壽命內系統分攤
攤銷開始於資產可供使用時（達到管理層預期運作方式所需的位置和條件）
攤銷停止於以下較早日期：資產分類為持有待售（HKFRS 5）或資產終止確認
方法應反映資產未來經濟利益的預期消耗模式
如果無法可靠確定模式 → 使用直線法
攤銷費用在損益中確認，除非允許/包含在另一資產的賬面金額中
攤銷方法（第98段）
| 方法 | 描述 |
|---|
| 直線法 | 每期相等金額 |
| 餘額遞減法 | 隨時間遞減的金額 |
| 生產單位法 | 基於實際使用/產出 |
基於收入的攤銷（第98A-98C段）
可推翻假設： 基於包含無形資產使用的活動產生的收入的攤銷方法是不適當的。
原因： 收入通常反映與經濟利益消耗不直接相關的因素（如其他投入、銷售活動、銷售量和價格變化、通貨膨脹）。
假設僅在有限情況下可被推翻：
(a) 無形資產以收入計量表示（第98C段），或
(b) 收入和無形資產經濟利益的消耗高度相關
收入基礎可能適當的例子（第98C段）：
勘探和提取黃金的特許權，直到累計總收入達到CU20億
運營收費公路的權利，直到累計通行費達到CU1億
殘值（第100-103段）
使用壽命有限的無形資產的殘值應假設為零，除非：
- (a) 第三方承諾在使用壽命結束時購買資產，或
- (b) 資產存在活躍市場，且殘值可參照該市場確定，且該市場很可能在資產使用壽命結束時存在
殘值審查： 至少每個財務年度末（變更按HKAS 8作為會計估計變更處理）
如果殘值增加到等於或超過賬面金額： 攤銷費用為零，直到殘值隨後降至低於賬面金額。
攤銷期間和方法的審查（第104-106段）
至少每個財務年度末審查
如果預期使用壽命與先前估計不同 → 相應更改攤銷期間
如果預期消耗模式改變 → 更改攤銷方法
變更按會計估計變更處理（HKAS 8）
14. INTANGIBLE ASSETS WITH FINITE USEFUL LIVES (Paragraphs 97-106)
Amortisation Period and Method (Paragraphs 97-99)
Key Requirements:
Depreciable amount allocated on systematic basis over useful life
Amortisation begins when asset is available for use (in location and condition necessary for it to be capable of operating in manner intended by management)
Amortisation ceases at earlier of: date asset classified as held for sale (HKFRS 5) OR date asset is derecognised
Method shall reflect pattern in which asset's future economic benefits are expected to be consumed
If pattern cannot be determined reliably → use straight-line method
Amortisation charge recognised in profit or loss unless permitted/included in carrying amount of another asset
Amortisation Methods (Paragraph 98)
| Method | Description |
|---|
| Straight-line | Equal amount each period |
| Diminishing balance | Decreasing amount over time |
| Units of production | Based on actual usage/output |
Revenue-Based Amortisation (Paragraphs 98A-98C)
Rebuttable presumption: Amortisation method based on revenue generated by activity that includes use of intangible asset is inappropriate.
Reason: Revenue typically reflects factors not directly linked to consumption of economic benefits (e.g., other inputs, selling activities, changes in sales volumes/prices, inflation).
Presumption can be overcome ONLY in limited circumstances:
(a) Intangible asset is expressed as a measure of revenue (Paragraph 98C), OR
(b) Revenue and consumption of economic benefits are highly correlated
Examples where revenue basis may be appropriate (Paragraph 98C):
Concession to explore and extract gold until total cumulative revenue reaches CU2 billion
Right to operate toll road until cumulative tolls reach CU100 million
Residual Value (Paragraphs 100-103)
Residual value of intangible asset with finite useful life shall be assumed to be ZERO UNLESS:
- (a) There is a commitment by third party to purchase asset at end of useful life, OR
- (b) There is an active market for the asset AND residual value can be determined by reference to that market AND it is probable such market will exist at end of asset's useful life
Review of residual value: At least at each financial year-end (change accounted for as change in accounting estimate per HKAS 8)
If residual value increases to equal or exceed carrying amount: Amortisation charge is zero until residual value subsequently decreases below carrying amount.
Review of Amortisation Period and Method (Paragraphs 104-106)
Reviewed at least at each financial year-end
If expected useful life differs from previous estimates → change amortisation period accordingly
If expected pattern of consumption changes → change amortisation method
Changes accounted for as changes in accounting estimates (HKAS 8)
15. 使用壽命無限的無形資產（第107-110段）
使用壽命無限的無形資產不得攤銷。
減值測試（第108段）
實體應通過比較可收回金額與賬面金額進行減值測試：
(a) 每年，以及
(b) 每當有跡象表明資產可能減值時
使用壽命評估的審查（第109-110段）
每個期間審查，以確定事件和情況是否繼續支持無限使用壽命評估
如果不支持 → 從無限變為有限按會計估計變更處理（HKAS 8）
重新評估為有限而非無限是減值跡象 → 進行減值測試
15. INTANGIBLE ASSETS WITH INDEFINITE USEFUL LIVES (Paragraphs 107-110)
An intangible asset with an indefinite useful life shall NOT be amortised.
Impairment Testing (Paragraph 108)
Entity shall test for impairment by comparing recoverable amount with carrying amount:
(a) Annually, AND
(b) Whenever there is indication asset may be impaired
Review of Useful Life Assessment (Paragraphs 109-110)
Reviewed each period to determine whether events and circumstances continue to support indefinite useful life assessment
If not → change from indefinite to finite accounted for as change in accounting estimate (HKAS 8)
Reassessment as finite rather than indefinite is an indicator of impairment → test for impairment
16. 賬面金額的可收回性 - 減值損失（第111段）
實體應用HKAS 36確定無形資產是否減值。HKAS 36解釋：
何時以及如何審查資產賬面金額
如何確定可收回金額
何時確認或轉回減值損失
16. RECOVERABILITY OF CARRYING AMOUNT - IMPAIRMENT LOSSES (Paragraph 111)
Entity applies HKAS 36 to determine whether intangible asset is impaired. HKAS 36 explains:
When and how entity reviews carrying amount of assets
How to determine recoverable amount
When to recognise or reverse impairment loss
17. 報廢和處置（第112-117段）
終止確認（第112段）
無形資產應終止確認：
(a) 處置時，或
(b) 預期不會從其使用或處置中獲得未來經濟利益時
終止確認的收益或損失（第113段）
確定為處置淨收入（如有）與賬面金額之間的差額
在資產終止確認時在損益中確認
收益不得分類為收入
處置日期（第114段）
接收方根據HKFRS 15確定履約義務何時滿足的要求獲得資產控制的日期。
部分更換（第115段）
如果實體在賬面金額中確認無形資產部分更換的成本，則終止確認被更換部分的賬面金額。如果無法確定被更換部分的賬面金額，可使用更換成本作為被更換部分當時成本的指示。
重新獲得的權利（第115A段）
如果業務合併中重新獲得的權利隨後重新發行（出售）給第三方，相關賬面金額（如有）應用於確定重新發行的收益或損失。
對價（第116段）
包含在收益或損失中的對價金額根據HKFRS 15（第47-72段）確定。估計對價的後續變更按HKFRS 15處理。
不使用時攤銷不停止（第117段）
使用壽命有限的無形資產的攤銷在資產不再使用時不停止，除非已完全折舊或分類為持有待售（HKFRS 5）。
17. RETIREMENTS AND DISPOSALS (Paragraphs 112-117)
Derecognition (Paragraph 112)
An intangible asset shall be derecognised:
(a) On disposal, OR
(b) When no future economic benefits are expected from its use or disposal
Gain or Loss on Derecognition (Paragraph 113)
Determined as difference between net disposal proceeds (if any) and carrying amount
Recognised in profit or loss when asset is derecognised
Gains shall not be classified as revenue
Date of Disposal (Paragraph 114)
Date recipient obtains control of asset in accordance with HKFRS 15 requirements for determining when performance obligation is satisfied.
Replacement of Part (Paragraph 115)
If entity recognises cost of replacement for part of intangible asset in carrying amount, it derecognises carrying amount of replaced part. If not practicable to determine carrying amount of replaced part, may use cost of replacement as indication of what cost of replaced part was.
Reacquired Rights (Paragraph 115A)
If reacquired right in business combination is subsequently reissued (sold) to third party, related carrying amount (if any) shall be used in determining gain or loss on reissue.
Consideration (Paragraph 116)
Amount of consideration included in gain or loss determined in accordance with HKFRS 15 (paragraphs 47-72). Subsequent changes to estimated consideration accounted for per HKFRS 15.
Amortisation Does Not Cease When Not Used (Paragraph 117)
Amortisation of intangible asset with finite useful life does not cease when asset is no longer used, unless fully depreciated or classified as held for sale (HKFRS 5).
18. 披露（第118-128段）
一般披露（第118段）
對於每類無形資產，區分內部產生的和其他無形資產：
| 項目 | 需要披露 |
|---|
| (a) | 使用壽命是無限還是有限（如果有限，使用壽命或攤銷率） |
| (b) | 有限使用壽命使用的攤銷方法 |
| (c) | 期初和期末的總賬面金額和累計攤銷（與累計減值損失合計） |
| (d) | 綜合收益表中包含攤銷的單行列項 |
| (e) | 期初和期末賬面金額的調節表，顯示： |
| (i) 增加（分別：內部開發、單獨收購、業務合併收購） |
| (ii) 分類為持有待售的資產和其他處置 |
| (iii) 重估和在其他綜合收益中確認/轉回的減值損失導致的增減 |
| (iv) 在損益中確認的減值損失 |
| (v) 在損益中轉回的減值損失 |
| (vi) 確認的攤銷 |
| (vii) 匯兌差額淨額 |
| (viii) 其他變動 |
無形資產類別（第119段）
單獨類別的例子：
品牌名稱
報頭和出版標題
計算機軟件
許可證和特許經營權
版權、專利和其他工業產權、服務和運營權
配方、公式、模型、設計和原型
開發中的無形資產
額外披露（第121-123段）
會計估計變更（使用壽命、攤銷方法、殘值）- 按HKAS 8
對於使用壽命無限的資產：賬面金額和支持評估的理由
對實體財務報表重要的任何個別無形資產的描述、賬面金額和剩餘攤銷期間
政府補助無形資產：初始確認的公允價值、賬面金額、計量模型
所有權受限的資產和作為負債抵押的資產的存在和賬面金額
收購無形資產的合同承諾金額
重估模型披露（第124-125段）
按無形資產類別：
重估生效日期
重估無形資產的賬面金額
按成本模型本應確認的賬面金額
期初和期末的重估盈餘金額，說明變化和對股東分配的任何限制
研究和開發支出（第126-127段）
實體應披露在期間內確認為費用的研究和開發支出總額。
其他信息（第128段）- 鼓勵但不要求
仍在使用的任何完全攤銷無形資產的描述
因不符合確認條件而未確認的重大無形資產的簡要描述
18. DISCLOSURE (Paragraphs 118-128)
General Disclosures (Paragraph 118)
For each class of intangible assets, distinguishing between internally generated and other intangible assets:
| Item | Disclosure Required |
|---|
| (a) | Whether useful lives are indefinite or finite (if finite, useful lives or amortisation rates) |
| (b) | Amortisation methods used for finite useful lives |
| (c) | Gross carrying amount and accumulated amortisation (aggregated with accumulated impairment losses) at beginning and end of period |
| (d) | Line item(s) of statement of comprehensive income where amortisation is included |
| (e) | Reconciliation of carrying amount at beginning and end of period showing: |
| (i) Additions (separately: internal development, separately acquired, acquired through business combinations) |
| (ii) Assets classified as held for sale and other disposals |
| (iii) Increases/decreases from revaluations and impairment losses recognised/reversed in OCI |
| (iv) Impairment losses recognised in profit or loss |
| (v) Impairment losses reversed in profit or loss |
| (vi) Amortisation recognised |
| (vii) Net exchange differences |
| (viii) Other changes |
Classes of Intangible Assets (Paragraph 119)
Examples of separate classes:
Brand names
Mastheads and publishing titles
Computer software
Licences and franchises
Copyrights, patents and other industrial property rights, service and operating rights
Recipes, formulae, models, designs and prototypes
Intangible assets under development
Additional Disclosures (Paragraphs 121-123)
Changes in accounting estimates (useful life, amortisation method, residual values) - per HKAS 8
For indefinite useful life assets: carrying amount and reasons supporting assessment
Description, carrying amount and remaining amortisation period of any material individual intangible asset
For government grant intangible assets: fair value initially recognised, carrying amount, measurement model
Existence and carrying amounts of title-restricted assets and assets pledged as security
Amount of contractual commitments for acquisition of intangible assets
Revaluation Model Disclosures (Paragraphs 124-125)
By class of intangible assets:
Effective date of revaluation
Carrying amount of revalued intangible assets
Carrying amount that would have been recognised under cost model
Amount of revaluation surplus at beginning and end of period, indicating changes and any restrictions on distribution
Research and Development Expenditure (Paragraphs 126-127)
Entity shall disclose aggregate amount of research and development expenditure recognised as an expense during the period.
Other Information (Paragraph 128) - Encouraged but not required
Description of any fully amortised intangible asset still in use
Brief description of significant intangible assets not recognised because they did not meet recognition criteria
19. 過渡性規定和生效日期（第130-133段）
應用要求（第130段）
(a) 協議日期在2005年1月1日或之後的業務合併中收購的無形資產 → 應用本準則
(b) 所有其他無形資產 → 從2005年1月1日或之後開始的第一個年度期間開始前瞻性應用
使用壽命的重新評估（第130段）
實體應在該日期應用本準則重新評估使用壽命。變更按會計估計變更處理（HKAS 8）。
提前應用（第132段）
鼓勵提前應用，但如果在生效日期前應用，必須同時應用HKFRS 3和HKAS 36。
撤銷SSAP 29（第133段）
本準則取代SSAP 29《無形資產》（2001年發布）。
19. TRANSITIONAL PROVISIONS AND EFFECTIVE DATE (Paragraphs 130-133)
Application Requirements (Paragraph 130)
(a) Intangible assets acquired in business combinations with agreement date on or after 1 January 2005 → apply this Standard
(b) All other intangible assets → apply prospectively from beginning of first annual period beginning on or after 1 January 2005
Reassessment of Useful Lives (Paragraph 130)
Entity shall at that date apply this Standard to reassess useful lives. Changes accounted for as changes in accounting estimates (HKAS 8).
Early Application (Paragraph 132)
Encouraged, but if applied before effective dates, must also apply HKFRS 3 and HKAS 36 at same time.
Withdrawal of SSAP 29 (Paragraph 133)
This Standard supersedes SSAP 29 Intangible Assets (issued in 2001).
關鍵要點總結
| 主題 | 關鍵規則 |
|---|
| 定義 | 可識別的無實物形態的非貨幣性資產 |
| 可識別性 | 可分離或來自合同/法律權利 |
| 確認條件 | 可能的未來經濟利益 + 可靠計量 |
| 初始計量 | 按成本 |
| 單獨收購 | 可能性條件始終滿足 |
| 業務合併 | 兩個條件始終滿足；獨立於商譽確認 |
| 內部產生的商譽 | 永不確認 |
| 研究 | 始終費用化 |
| 開發 | 僅在所有6個條件滿足時資本化 |
| 內部產生的品牌等 | 永不確認 |
| 成本模型 | 成本減累計攤銷和減值 |
| 重估模型 | 公允價值（需要活躍市場）減後續攤銷和減值 |
| 使用壽命 | 有限（攤銷）或無限（不攤銷，每年減值測試） |
| 殘值 | 假設為零，除非第三方承諾或活躍市場 |
| 攤銷方法 | 反映消耗模式；無法確定模式時用直線法 |
| 基於收入的攤銷 | 可推翻假設其不適當 |
| 減值 | 按HKAS 36 |
| 終止確認 | 處置時或預期無未來利益時 |
KEY TAKEAWAYS SUMMARY
| Topic | Key Rule |
|---|
| Definition | Identifiable non-monetary asset without physical substance |
| Identifiability | Separable OR arises from contractual/legal rights |
| Recognition criteria | Probable future economic benefits + Reliable measurement |
| Initial measurement | At cost |
| Separate acquisition | Probability criterion always satisfied |
| Business combination | Both criteria always satisfied; recognise separately from goodwill |
| Internally generated goodwill | Never recognised |
| Research | Always expensed |
| Development | Capitalise only if all 6 criteria met |
| Internally generated brands, etc. | Never recognised |
| Cost model | Cost less accumulated amortisation and impairment |
| Revaluation model | Fair value (active market required) less subsequent amortisation and impairment |
| Useful life | Finite (amortise) or indefinite (no amortisation, test impairment annually) |
| Residual value | Assume zero unless third-party commitment or active market |
| Amortisation method | Reflect consumption pattern; straight-line if pattern cannot be determined |
| Revenue-based amortisation | Rebuttable presumption it is inappropriate |
| Impairment | Per HKAS 36 |
| Derecognition | On disposal or when no future benefits expected |
50 MULTIPLE CHOICE QUESTIONS