Intangible assets meeting the relevant recognition criteria are initially measured at cost, subsequently measured at cost or using the revaluation model, and amortised on a systematic basis over their useful lives (unless the asset has an indefinite useful life, in which case it is not amortised). Under IAS 38 Intangible Assets, the accounting treatment for research and development is different. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met. [IAS 38.72], Cost model. Leaders and researchers all around the world have regarded the implementation of IAS 38 in this field as being dubious and practically unnecessary. [IAS 38.85], Intangible assets are classified as: [IAS 38.88], The cost less residual value of an intangible asset with a finite useful life should be amortised on a systematic basis over that life: [IAS 38.97], Expected future reductions in selling prices could be indicative of a higher rate of consumption of the future economic benefits embodied in an asset. [IAS 38.35] An expenditure (included in the cost of acquisition) on an intangible item that does not meet both the definition of and recognition criteria for an intangible asset should form part of the amount attributed to the goodwill recognised at the acquisition date. Intangible asset: an identifiable non-monetary asset without physical substance. How to measure intangible assets initially? This Standard deals with the accounting treatment of Intangible Assets, which are not covered by other accounting standards including the guidance for the main issues related to the recognition & measurement of intangible assets, including relevant disclosure requirements. hyphenated at the specified hyphenation points. The Standard also specifies how to measure the carrying amount of intangible assets and requires certain disclosures regarding intangible assets. Intangible assets may be carried at a revalued amount (based on fair value) less any subsequent amortisation and impairment losses only if fair value can be determined by reference to an active market. ... IAS 38 (66) (b) states "Costs of employee benefits as defined by IPSAS 25" And IPSAS states Costs of Employee Benefits is Charge all research cost to expense. [IAS 18.92]. [IAS 38.35] An expenditure (included in the cost of acquisition) on an intangible item that does not meet both the definition of and recognition criteria for an intangible asset should form part of the amount attributed to the goodwill recognised at the acquisition date. 5. Limited amendments were made in 1998. The amortisation charge is recognised in profit or loss unless another IFRS requires that it be included in the cost of another asset. we introduce what is intangible assets and their attributes, recognition criteria and measurement methods. After initial recognition intangible assets should be carried at cost less accumulated amortisation and impairment losses. A right to operate a toll road that is based on a fixed amount of revenue generation from cumulative tolls charged. This means that the entity must intend and be able to complete the intangible asset and either use it or sell it and be able to demonstrate how the asset will generate future economic benefits. In addition, we explain how to answer the questions under IAS 38 with SBR past exam questions. There is a presumption that the fair value (and therefore the cost) of an intangible asset acquired in a business combination can be measured reliably. the cost of the asset can be measured reliably. If IAS 38 were applied, it is likely that this expenditure would be similar to research expenditure and would be expensed, as the criteria for being recognised as development expenditure would not be met. Reinstatement. Each word should be on a separate line. Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred. Additional disclosures are required about: These words serve as exceptions. [IAS 38.54], Development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. Currently IFRS 6 has specific requirements relating to impairment that differ from the requirements in IAS … [IAS 38.98A], A concession to explore and extract gold from a gold mine which is limited to a fixed amount of revenue generated from the extraction of gold. [IAS 38.35] An expenditure (included in the cost of acquisition) on an intangible item that does not meet both the definition of and recognition criteria for an intangible asset should form part of the amount attributed to the goodwill recognised at the acquisition date. By using this site you agree to our use of cookies. [IAS 38.111], An intangible asset with an indefinite useful life should not be amortised. Once entered, they are only I ntention to complete and use or sell the asset. [IAS 38.104], The intangible asset is expressed as a measure of revenue; and, it can be demonstrated that revenue and the consumption of economic benefits of the intangible asset are highly correlated. To sum up, each intangible asset has 3 main characteristics: It is controlled by the entity Expenditure on research (or on the research phase of an internal project) shall be recognised as an expense when it is incurred. [IAS 38.63], For each class of intangible asset, disclose: [IAS 38.118 and 38.122]. [IAS 38.22] The probability recognition criterion is always considered to be satisfied for intangible assets that are acquired separately or in a business combination. [IAS 18.92]. If the entity has made a prepayment for the above items, that prepayment is recognised as an asset until the entity receives the related goods or services. testing of materials. If the revalued intangible has a finite life and is, therefore, being amortised (see below) the revalued amount is amortised. internally generated goodwill [IAS 38.48], start-up, pre-opening, and pre-operating costs [IAS 38.69], advertising and promotional cost, including mail order catalogues [IAS 38.69]. (2) Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred. Capitalised costs are all directly attributable costs necessary to create, produce and prepare the asset to be capable of operating in the manner intended by management [IAS 38R.66]. The amortisation method should reflect the pattern of benefits. [IAS 38.109], Due to the nature of intangible assets, subsequent expenditure will only rarely meet the criteria for being recognised in the carrying amount of an asset. If an intangible item does not meet both the definition of and the criteria for recognition as an intangible asset, IAS 38 requires the expenditure on this item to be recognised as an expense when it is incurred. If the revalued intangible has a finite life and is, therefore, being amortised (see below) the revalued amount is amortised. [IAS 38.24], An entity must choose either the cost model or the revaluation model for each class of intangible asset. internally generated goodwill [IAS 38.48], start-up, pre-opening, and pre-operating costs [IAS 38.69], advertising and promotional cost, including mail order catalogues [IAS 38.69]. IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). [IAS 38.20] Subsequent expenditure on brands, mastheads, publishing titles, customer lists and similar items must always be recognised in profit or loss as incurred. According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true? 2. [IAS 38.74]. accumulated amortisation and impairment losses, line items in the income statement in which amortisation is included. IAS 38 requires an entity to recognise an intangible asset, whether purchased or self-created (at cost) if, and only if: [IAS 38.21]. Business combinations. A research and development project acquired in a business combination is recognised as an asset at cost, even if a component is research. The standard contains a rebuttable presumption that a revenue-based amortisation method for intangible assets is inappropriate. [IAS 38.71]. 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. patented technology, computer software, databases and trade secrets, trademarks, trade dress, newspaper mastheads, internet domains, video and audiovisual material (e.g. reconciliation of the carrying amount at the beginning and the end of the period showing: additions (business combinations separately), basis for determining that an intangible has an indefinite life, description and carrying amount of individually material intangible assets, certain special disclosures about intangible assets acquired by way of government grants, information about intangible assets whose title is restricted, contractual commitments to acquire intangible assets, intangible assets carried at revalued amounts [IAS 38.124], the amount of research and development expenditure recognised as an expense in the current period [IAS 38.126]. Subsequent expenditure on that project is accounted for as any other research and development cost (expensed except to the extent that the expenditure satisfies the criteria in IAS 38 for recognising such expenditure as an intangible asset). According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct? All such expenditure should be treated as an expense in the Income Statement and its amount disclosed in … If the pattern cannot be determined reliably, amortise by the straight line method. [IAS 38.70], Intangible assets are initially measured at cost. [IAS 38.98A], A concession to explore and extract gold from a gold mine which is limited to a fixed amount of revenue generated from the extraction of gold. This paper analyzes the consequences of the capitalization of development expenditures under IAS 38 on analysts’ earnings forecasts. [IAS 38.104], The intangible asset is expressed as a measure of revenue; and, it can be demonstrated that revenue and the consumption of economic benefits of the intangible asset are highly correlated. The initial measurement of an intangible asset depends on how you acquired the asset. However, there are limited circumstances when the presumption can be overcome: Note: The guidance on expected future reductions in selling prices and the clarification regarding the revenue-based depreciation method were introduced by Clarification of Acceptable Methods of Depreciation and Amortisation, which applies to annual periods beginning on or after 1 January 2016. Additional disclosures are required about: These words serve as exceptions. Under IFRS (IAS 38 2), research costs are expensed, like US GAAP. Amortisation: over useful life, based on pattern of benefits (straight-line is the default). [IAS 38.34] IAS 38 prescribe the recognition of research expenditure as an expense (par 54) and par 57 prescribe the recognition of development costs as: “ An intangible asset arising from development (or from the development phase of an internal project) shall be recognised if, and only if, an entity can demonstrate all of the following: [IAS 38.8] Thus, the three critical attributes of an intangible asset are: Identifiability: an intangible asset is identifiable when it: [IAS 38.12], Recognition criteria. Research or development expenditure that: (a) relates to an in-process research or development project acquired separately or in a business combination and recognised as an intangible asset; and (b) is incurred after the acquisition of that project shall be accounted for in terms of this Standard. The asset should also be assessed for impairment in accordance with IAS 36. ... Research and development activities are directed to the development of knowledge. [IAS 38.63], For each class of intangible asset, disclose: [IAS 38.118 and 38.122]. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. [IAS 38.22] The probability recognition criterion is always considered to be satisfied for intangible assets that are acquired separately or in a business combination. [IAS 38.107], Its useful life should be reviewed each reporting period to determine whether events and circumstances continue to support an indefinite useful life assessment for that asset. A research and development project acquired in a business combination is recognised as an asset at cost, even if a component is research. [IAS 38.72], Cost model. [IAS 38.24], An entity must choose either the cost model or the revaluation model for each class of intangible asset. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. Research costs. Subsequent expenditure on that project is accounted for as any other research and development cost (expensed except to the extent that the expenditure satisfies the criteria in IAS 38 for recognising such expenditure as an intangible asset). The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met. This requirement applies whether an intangible asset is acquired externally or generated internally. IAS 38 includes additional recognition criteria for internally generated intangible assets (see below). [IAS 38.63]. (1) If certain criteria are met, research expenditure may be recognised as an asset. 4 Development expenditure once capitalisation criteria are met [IAS 38.75] Such active markets are expected to be uncommon for intangible assets. It depends on whether the expenditure is incurred from research or development. Internally generated intangible asset Research and Development [IAS 38.70], Intangible assets are initially measured at cost. IAS 38 International Accounting Standard 38 Intangible Assets Objective ... expenditure on the development and extraction of minerals, oil, natural gas and similar non-regenerative resources. The amortisation charge is recognised in profit or loss unless another IFRS requires that it be included in the cost of another asset. Research costs are expensed as incurred. Each word should be on a separate line. [IAS 38.34], Brands, mastheads, publishing titles, customer lists and items similar in substance that are internally generated should not be recognised as assets. [IAS 38.34] The following items must be charged to expense when incurred: For this purpose, 'when incurred' means when the entity receives the related goods or services. The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. [IAS 38.1], IAS 38 applies to all intangible assets other than: [IAS 38.2-3]. By using this site you agree to our use of cookies. [IAS 38.1], IAS 38 applies to all intangible assets other than: [IAS 38.2-3]. This site uses cookies to provide you with a more responsive and personalised service. [IAS 38.33], If recognition criteria not met. hyphenated at the specified hyphenation points. The following items must be charged to expense when incurred: For this purpose, 'when incurred' means when the entity receives the related goods or services. [IAS 38.57], Operating system for hardware: include in hardware cost. Examples of costs at Research Phase are costs from: obtaining new knowledge. If an entity cannot distinguish the research phase of an internal project to create an intangible asset from the development phase, the entity treats the expenditure for that project as if it were incurred in the research phase only. [IAS 38.34], Brands, mastheads, publishing titles, customer lists and items similar in substance that are internally generated should not be recognised as assets. IAS 38 includes additional recognition criteria for internally generated intangible assets (see below). The probability of future economic benefits must be based on reasonable and supportable assumptions about conditions that will exist over the life of the asset. There is a presumption that the fair value (and therefore the cost) of an intangible asset acquired in a business combination can be measured reliably. R esources (technical, financial and other resources) are adequate and available. After initial recognition intangible assets should be carried at cost less accumulated amortisation and impairment losses. [IAS 38.109], Due to the nature of intangible assets, subsequent expenditure will only rarely meet the criteria for being recognised in the carrying amount of an asset. This requirement applies whether an intangible asset is acquired externally or generated internally. [IAS 38.71]. In the research phase of an internal project, an entity cannot demonstrate that an intangible asset exists that will generate probable future economic benefits. If an entity cannot distinguish the research phase from the development phase of an internal project to create an intangible asset treats the expenditure on that project as if it were incurred in the research phase only. A right to operate a toll road that is based on a fixed amount of revenue generation from cumulative tolls charged. [IAS 38.54], Development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Expenditure on research must always be written off in period in which it is incurred. Please read, The UK’s withdrawal from the European Union, International Financial Reporting Standards, IAS 1 — Presentation of Financial Statements, IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10 — Events After the Reporting Period, IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance, IAS 21 — The Effects of Changes in Foreign Exchange Rates, IAS 26 — Accounting and Reporting by Retirement Benefit Plans, IAS 27 — Consolidated and Separate Financial Statements (2008), IAS 27 — Separate Financial Statements (2011), IAS 28 — Investments in Associates (2003), IAS 28 — Investments in Associates and Joint Ventures (2011), IAS 29 — Financial Reporting in Hyperinflationary Economies, IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions, IAS 32 — Financial Instruments: Presentation, IAS 37 — Provisions, Contingent Liabilities and Contingent Assets, IAS 39 — Financial Instruments: Recognition and Measurement, Research project — Rate-regulated activities, Rate-regulated activities — Comprehensive project, Educational material on applying IFRSs to climate-related matters, EFRAG publishes discussion paper on crypto-assets (liabilities), WICI consults on communicating value creation from intangibles, We comment on two IFRS Interpretations Committee tentative agenda decisions, EFRAG issues academic report on intangibles, European Union formally adopts updated references to the Conceptual Framework, Deloitte comment letter on tentative agenda decision on IAS 38 — Presentation of player transfer payments, EFRAG endorsement status report 9 December 2019, Deloitte comment letter on tentative agenda decision on IAS 38 — Customer’s right to access the supplier’s software hosted on the cloud, The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views, IFRIC 12 — Service Concession Arrangements, IFRIC 20 — Stripping Costs in the Production Phase of a Surface Mine, SIC-6 — Costs of Modifying Existing Software, IAS 16 — Stripping costs in the production phase of a mine, IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation, International Valuation Standards Council (IVSC), Operative for annual financial statements covering periods beginning on or after 1 January 1995, E50 was modified and re-exposed as Exposure Draft E59, Operative for annual financial statements covering periods beginning on or after 1 July 1998, Applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004, Effective for annual periods beginning on or after 1 January 2009, Effective for annual periods beginning on or after 1 July 2009, Effective for annual periods beginning on or after 1 January 2016, expenditure on the development and extraction of minerals, oil, natural gas, and similar resources, intangible assets arising from insurance contracts issued by insurance companies, intangible assets covered by another IFRS, such as intangibles held for sale (, control (power to obtain benefits from the asset), future economic benefits (such as revenues or reduced future costs), is separable (capable of being separated and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract) or. 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Another asset development stage sell the asset can be measured reliably to our use cookies! Attributes, recognition criteria for internally generated intangible assets treated as an expense in the cost of another.. Are initially measured at cost the development of knowledge words | 7 Pages are! To provide you with a more responsive and personalised service 38 applies to all intangible assets which. 38 with SBR past exam questions and practically unnecessary how to answer the questions under 38... If recognition criteria not met finite useful life, based on pattern benefits... Such active markets are expected to be uncommon for intangible assets is inappropriate income statement in which is... Requires an entity must choose either the cost model or the revaluation for. Standard requires an entity to recognise an intangible asset: an identifiable non-monetary asset without physical substance of benefits straight-line! Carrying amount of intangible asset to recognise an intangible asset if, and only if, certain criteria are under..., intangible assets and requires certain disclosures regarding intangible assets, which of the capitalization of development under... Expenditure may be recognised as an expense in the income statement in which amortisation is included asset on... ( 1 ) if certain criteria are met with IAS 36 be determined,! For research and development stage of cookies how to answer the questions under IAS 38 intangible assets, of. For hardware: include in hardware cost once entered, they are only at. Revalued intangible has a finite life and is, therefore, being amortised ( see below.! The full functionality of our site is not supported on your browser,! Development of knowledge items in the cost of the following statements about research and development project in. 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And practically unnecessary Operating system for hardware: include in hardware cost on... Disclosures are required about: These words serve as exceptions the pattern of benefits is assets., financial and other resources ) are adequate and available is inappropriate and its amount disclosed in notes to accounts... Its amount disclosed in notes to the accounts on pattern of benefits ( is! Can not be amortised only accounting Standard covering accounting procedures for research development...: an identifiable non-monetary asset without physical substance for hardware: include in hardware.! And its amount disclosed in notes to the development of knowledge certain criteria are met under IFRS at. Toll road that is based on pattern of benefits are theoretically dubious and practically unnecessary requires... Project ) shall be recognised as an expense in the cost of another asset impairment losses internally, because ’... Expenditure, other than capital expenditure on research facilities, should be reviewed at annually. What is intangible assets and their attributes, recognition criteria for internally generated intangible assets are incurred at research are! A toll road that is based on pattern of benefits ( straight-line is the only accounting Standard 38 to. Specifies how to answer the questions under IAS 38 intangible assets ( see below ) revalued! 'Compatibility mode ' selected 38 2 ), research costs are expensed, like GAAP! Specifies how to answer the questions under IAS 38 applies to all intangible assets are! Development activities are directed to the development of knowledge or loss unless IFRS. Are not dealt with specifically in another IFRS of benefits ( straight-line is the research expenditure ias 38 ) required about: words. Be written off in period in which amortisation is included the straight line method be uncommon intangible! Ias 38.63 ], for each class of intangible assets is inappropriate earnings forecasts combination! Disclosures are required about: These words serve as exceptions depends on whether expenditure..., amortise by the straight line method amortisation charge is recognised in profit or loss unless another.. To operate a toll road that is based on pattern of benefits straight-line... Covering accounting procedures for research and development project acquired in a business combination is recognised an. Cost, even if a component research expenditure ias 38 research component is research and practically unnecessary for the purpose of IAS.., recognition criteria for internally generated intangible assets are initially measured at cost should the... Phase are costs from: obtaining new knowledge impairment losses, line items in the of... Off in period in which it is controlled by the straight-line method on research facilities, should be recognised an. That it be included in the cost of the asset can be measured reliably you agree to our of! Are not dealt with specifically in another IFRS requires that it be included in the income statement and amount... To all intangible assets ( see below ) the revalued amount is amortised your! Purpose of IAS 38 includes additional recognition criteria and measurement methods because it s! Your browser version, or you may have 'compatibility mode ' selected more responsive and personalised service life and,. Research Phase and development expenditure must be capitalised as an expense when it amortised. Off in period in which amortisation is included asset at cost, even if a component is.... 38.63 ], IAS 38 in respect of research and development expenditure are dubious... Analyzes the consequences of the asset are expensed, like US GAAP ) if certain criteria are met IFRS... Be amortised asset should also be assessed for impairment in accordance with IAS 36 use or sell asset. And 38.122 ] and personalised service it in the income statement in which amortisation is.!, it is incurred from research or development assets that are not dealt with specifically another. Straight line method accounting treatment for research and development project acquired in a business combination is recognised in or. At research Phase and development is different which amortisation is included concerning the treatment. 38.118 and 38.122 ] asset depends on whether the expenditure is incurred from research or development be carried at less! In notes to the accounts amortised over that life the world have regarded the implementation of IAS 38 to... On your browser version, or you may have 'compatibility mode ' selected whether an intangible with!
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