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ACCA科目輔導(dǎo)：ACCA F3 準(zhǔn)則類章節(jié)超經(jīng)典學(xué)習(xí)路徑--以IAS 38號(hào)準(zhǔn)則Intangible Assets為例
IAS 38 Intangible assets (INA)
ACCA科目 F3考法：Section A 選擇題 2道4分
新鮮出爐的名師課堂筆記
1.Definition定義 & Recognition確認(rèn)
考點(diǎn)1： What is Intangible non-current assets (INA)?
l是什么？看Definition
An intangible non-current asset is an identifiable non-monetary asset without physical substance沒(méi)有物理形態(tài).
l如何確認(rèn)？看Recognition (INA確認(rèn)要滿足三個(gè)條件)
(1) probable,
(2) future economic benefits that are associated with the asset will flow to the entity,
(3) cost of the intangible asset can be measured reliably.
考點(diǎn)2： Types of Intangible non-current asset (INA)
INA無(wú)形資產(chǎn)有兩種類型：（1）外部購(gòu)買的；（2）內(nèi)部產(chǎn)生的
(1)External purchased 外部購(gòu)買的INA
lExternal purchased good will企業(yè)收購(gòu)和兼并產(chǎn)生的商譽(yù)
lExternal purchased intangible assets 從外部購(gòu)買的專利、版權(quán)等無(wú)形資產(chǎn)
(2)Internally generated內(nèi)部產(chǎn)生的INA
lInternally generated goodwill 企業(yè)內(nèi)部多年積累的客戶資源、良好的政府關(guān)系、強(qiáng)勁的品牌效應(yīng)等
lResearch & development costs; 企業(yè)內(nèi)部的研發(fā)支出 (高頻考點(diǎn))
考點(diǎn)3： Intangible assets V.S Tangible assets (考法: 判斷無(wú)形資產(chǎn)V.S有形資產(chǎn)的區(qū)別)
2.Accounting treatments
考點(diǎn)4：Initial costs
考點(diǎn)5： Subsequent measurement -- amortization的計(jì)算 (考試難點(diǎn))
3. Impact on financial statements
考點(diǎn)6：Impact on SPL
lResearch cost written off 研究和調(diào)研的支出作為費(fèi)用計(jì)入SPL利潤(rùn)表
lDevelopment cost 不符合PIRATE test的，written off作為費(fèi)用計(jì)入SPL利潤(rùn)表
lDevelopment cost符合PIRATE test 作為無(wú)形資產(chǎn)計(jì)入SOFP資產(chǎn)負(fù)債表之后，每年的攤銷費(fèi)用計(jì)入SPL
l從外部購(gòu)買的無(wú)形資產(chǎn)的每年攤銷費(fèi)用計(jì)入SPL
考點(diǎn)7：Impact on SOFP
lDevelopment cost符合PIRATE test capitalized資本化，作為無(wú)形資產(chǎn)計(jì)入SOFP資產(chǎn)負(fù)債表
l從外部購(gòu)買的無(wú)形資產(chǎn)全部作為無(wú)形資產(chǎn)計(jì)入SOFP資產(chǎn)負(fù)債表
l資產(chǎn)負(fù)債表中有關(guān)無(wú)形資產(chǎn)的數(shù)值為carrying value
lCarrying value =INA的cost - Accumulated amortization累計(jì)攤銷
4. Disclosure in the notes (在報(bào)表附注中如何披露)（非F3考點(diǎn)）
Disclose details of the change (movement) in carrying value of a INA from the beginning to the end of the year

 
Intangible Non-current Asset (INA) 經(jīng)典考法大揭秘
1 理論題考法
考法一：是不是INA？是Research expense還是 Development expense?
考法二：Research expense和 Development expense如何處理？
(1)written off as expense to SPL? 還是(2) capitalize as INA to SOFP ?
經(jīng)典考題全在這里
2. 計(jì)算題考法
考法1：SPL里記多少expenses（research cost +amortization）?
考法2：SOFP里記多少intangible assets  (期初余額+本期增加-本期減少=期末余額)？
考法3：計(jì)算amortization 是多少（用INA的值-不能amortized development cost）？
經(jīng)典考題與解題攻略
▎本文作者高頓財(cái)經(jīng)ACCA研究中心，來(lái)源高頓。原創(chuàng)文章，歡迎分享，轉(zhuǎn)載請(qǐng)注明來(lái)源高頓。