Management and Communication

In: Business and Management

Submitted By lisses
Words 270
Pages 2
16.替换段落985-20-25-9至段落25-10,并链接转换到段落730-10-65-1,如下:
985-20-25-9 根据2009年更新的会计准则,替换段落985-20-25-9。
985-20-25-10 根据2009年更新的会计准则,替换段落985-20-25-10。

17.修正段落 985-20-55-13,并链接转换到段落730-10-65-1,如下:
985-20-55-13 会计主体准备购买软件并将其集成到另一个软件或硬件产品中。不论在购买时技术的可行性是否确定,所购买的用于销售、租用或者任何商业用途的电脑软件在取得时其成本应予以资本化

18. 替换段落985-20-55-14和它的相关标题,并链接转换到段落730-10-65-1,如下:
985-20-55-14 根据2009年更新的会计准则,替换段落985-20-25-14。

19.修正段落985-20-55-18,并链接转换到段落730-10-65-1,如下:
985-20-55-18 在技术可行性提升已被确认并副标题 730-10的规定入账之前,产品改良的成本被认为是研发的一部分。如果初始产品不再作商业用途,根据可变现净值测试和摊销规定,初始产品的任何未摊销成本应被归入改良成本中。如果初始产品同改良一起保留在市场上,初始产品的未摊销成本应该被在初始产品和改良之间分配。

20.修正段落985-350-25-1,并链接转换到段落730-10-65-1,如下:
985-350-25-1 段落985-20-25-3规定在技术可行性确定后生产产品发生的成本应予以资本化。段落985-20-25-8规定购买的软件将来作其他用途的其成本应予以资本化

对Topic350 的修正
修正段落350-30-35-7,并链接转换到段落730-10-65-1,如下:
350-30-35-7 无形资产不能在入账时被减记或冲销,除非它在该时期内受损。

22.修正段落350-30-35-17A,并链接转换到段落730-10-65-1,如下:
350-30-35-17A 在企业合并或者资产收购时用于研发活动的无形资产将被认为是不确定部分,直到相关研发工作完成或中止。在这段时间内那些被认为是不确定性的资产,他们不会被摊销但应根据后面的内容进行减值测试。一旦研发工作完成或中止,会计主体将以这部分的指导为基础决定资产的使用寿命。与段落360-10-35-49中的指导一致,通过公司合并取得的暂时被闲置的无形资产和被弃置的无形资产一样,不入账。
23. 修正段落350-30-50-1,并链接转换到段落730-10-65-1,如下:
350-30-50-1对于无形资产,不论是单独取得的或是作为资产组的一部分(在资产收购中取得或在企业合并中取得),所有下面的信息都应在入账时在财务报表附注中披露:
a.以下所有是对于用于摊销的无形资产:
1. 被分配的总数和任何主要无形资产种类被分配的数量
2. 任何明显的残余价值的总量和主要无形资场种类残余价值的数量
3. 加权平均摊销期的总量和主要无形资产种类的加权平均摊销期
b. 对于没有被摊销的无形资产,被分配的总数和被分配到任何主要无形资产种类的数量
c. 在一笔交易中除了企业合并所取得的研发资产的数量
d. 按主要无形资产的种类,对于附着更新或扩展段落的资产,在下一个更新或扩展前的(包括显式和隐式)加权平均摊销期间。

除了商誉,如果合计取得的无形资产公允价值是值得注意的,信息也应在每一个重要的企业合并中或者在重要的非重要企业合并的集合中予以披露。

24. 修正段落350-40-15-7,并链接转换到段落730-10-65-1,如下:
350-40-15-7供内部使用的电脑软件的随后支出应被包含在研发费用中,这些费用也应按Subtopic730-10的规定入账。
a.购买或租用的用于研发活动的电脑软件
b.所有内部开发内部使用的电脑软件(包括由第三方开发的电脑软件,例如程序顾问)在以下任意一种情况
1.软件是一个试点项目(这也正如段落 730-10-55-1(h)注明的,软件性质类似于试点厂) 2.软件被用于一个特殊的研发项目中

25. 修正段落350-50-25-4,并链接转换到段落730-10-65-1,如下:…...

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