课程讲义 >>答疑编号:NODE00848900110100000109
2014-10-18 17:02:53 来源：
11.5 Subsequent expenditure
Subsequent expenditure on brands, mastheads, publishing titles, customer lists etc （whether internally or externally generated） must always be recognised as an expense.
In the rare circumstances that subsequent expenditure meets the basic asset recognition criteria, it is added to the cost of the intangible asset.
Acquired in-process research and development
Subsequent expenditure on an acquired in-process research and development project is accounted for like any cost incurred in the research of development phase of internally generated intangible asset.
Research expenditure – expense when incurred.
Development expenditure – expense when incurred if it does not satisfy the asset recognition criteria.
Development expenditure that satisfies the recognition criteria – add to the carrying amount of the acquired in-process research or development project.
【提问内容】老师你好：
【回复内容】您的问题答复如下：
我看到您看到这个章节是无形资产
无形资产分情况：
Subsequent expenditure on brands, mastheads, publishing titles, customer lists etc （whether internally or externally generated） must always be recognised as an expense.
In the rare circumstances that subsequent expenditure meets the basic asset recognition criteria, it is added to the cost of the intangible asset.
Acquired in-process research and development
Subsequent expenditure on an acquired in-process research and development project is accounted for like any cost incurred in the research of development phase of internally generated intangible asset.
Research expenditure – expense when incurred.
Development expenditure – expense when incurred if it does not satisfy the asset recognition criteria.
Development expenditure that satisfies the recognition criteria – add to the carrying amount of the acquired in-process research or development project.
【提问内容】老师你好：
请问development expenditure that satisfies the recognition
criteria 什么时候开始计提折旧摊销的呢？
【回复内容】您的问题答复如下：
我看到您看到这个章节是无形资产
无形资产分情况：
For intangible asset, according to IAS38, if indefident usefule life, no amortization. If finite useful life, the amortization must be charged from the date the asset is recognized.