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【知识点】Other Government assistance其他政府援助

Other Government assistance

Some forms of government assistance are excluded from the definition of government grants.

(a) Some forms of government assistance cannot reasonably have a value placed on them, e.g. free technical or marketing advice, provision of guarantees.

(b) There are transactions with government which cannot be distinguished from the entity\'s normal trading transactions, e.g. government procurement policy resulting in a portion of the entity\'s sales. Any segregation would be arbitrary.

Disclosure of such assistance may be necessary because of its significance;Its nature, extent and duration should be disclosed.

【知识点】Development costs开发成本

Development costs

Development costs may qualify for recognition as intangible assets provided that the following strict criteria can be demonstrated.

a) The technical feasibility of completing the intangible asset so that it will be available for use or sale.

b) Its intention to complete the intangible asset and use or sell it.

c) Its ability to use or sell the intangible asset.

d) How the intangible asset will generate probable future economic benefits. The entity should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself.

e) Its ability to measure the expenditure attributable to the intangible asset during its development reliably.

f) Resources adequate and available to complete.

【知识点】Indicators of impairment 减值指标

Indicators of impairment

External sources of information

A fall in the asset\'s market value that is more significant than would normally be expected from passage of time over normal use.

A significant change in the technological, market, legal or economic environment of the business in which the assets are employed.

An increase in market interest rates or market rates of return on investments likely to affect the discount rate used in calculating value in use.

The carrying amount of the entity\'s net assets being more than its market capitalization.

Internal sources of information

evidence of obsolescence or physical damage, adverse changes in the use to which the asset is put, or the asset\'s economic performance.

No indications of impairment

Even if there are no indications of impairment, the following assets must always be tested for impairment annually.

An intangible asset with an indefinite useful life.

Goodwill acquired in a business combination.

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