IFRS for SMEs Module 18 explains how small and medium-sized entities should account for intangible assets other than goodwill.

It covers the identification, recognition, measurement, amortisation, impairment, derecognition and disclosure of these assets in the financial statements.

The Module is designed for entities without public accountability. It aims to avoid unnecessary complexity while still supporting reliable and useful financial reporting.

What Is an Intangible Asset?

An intangible asset is an asset that is:

• Non-monetary;

• Without physical substance; and

• Identifiable.

Examples include:

• Software licences;

• Brand names and trademarks;

• Franchises;

• Websites; and

• Patents and copyrights.

What Does “Identifiable” Mean?

An intangible asset is identifiable if it meets at least one of the following conditions:

• It can be separated from the entity and sold, transferred or licensed independently; or

• It arises from contractual or other legal rights, even if those rights cannot be transferred or separated from the entity.

This requirement helps distinguish an intangible asset from goodwill.

Goodwill cannot be separately identified and is accounted for under Section 19, Business Combinations and Goodwill, rather than Module 18.

Control and Future Economic Benefits

For an intangible resource to qualify as an asset, the entity must:

• Control the resource; and

• Expect it to generate future economic benefits.

Future economic benefits may include:

• Revenue;

• Cost savings; or

• A competitive or market advantage.

Control is often supported by legal rights, such as licences, patents or trademarks. However, the absence of formal legal protection does not necessarily prevent an item from qualifying as an asset. For example, a trade secret may qualify if the entity can effectively restrict others from using it.

Items Outside the Scope of Module 18

Module 18 does not apply to:

• Goodwill, which is covered by Section 19; or

• Intangible assets held for sale in the ordinary course of business, such as taxi licences held for trading as inventory.

Practical Guidance for Accountants

Accountants should:

• First assess whether the resource is identifiable;

• Determine whether it is separable or arises from contractual or legal rights;

• Confirm that the entity controls the resource and expects future economic benefits;

• Remember that internally generated goodwill must never be recognised;

• Apply cost-based measurement, amortisation and impairment requirements consistently; and

• Maintain supporting documentation, particularly contracts, licences and other legal records.

An intangible resource may qualify as an asset under Module 18 when it is identifiable, controlled by the entity and expected to generate future economic benefits. If it cannot be separately identified, it may instead represent goodwill, which is dealt with under Section 19.

IFRS for SMEs 第 18 模块：除商誉以外的无形资产

IFRS for SMEs 第 18 模块说明中小型企业应如何处理除商誉以外的无形资产。

本模块涵盖无形资产的识别、确认、计量、摊销、减值、终止确认及披露。

该模块适用于不具有公众问责的企业，旨在避免不必要的复杂性，同时确保财务报告可靠及有用。

什么是无形资产？

无形资产是指具备以下特征的资产：

• 非货币性；

• 没有实物形态；以及

• 可以识别。

常见例子包括：

• 软件使用许可；

• 品牌名称及商标；

• 特许经营权；

• 网站；以及

• 专利及版权。

“可识别”是什么意思？

如果无形资产符合以下至少一项条件，即可被视为可识别：

• 能够与企业分开，并单独出售、转让或授权使用；或

• 源自合同或其他法律权利，即使相关权利不能单独转让或与企业分开。

这一要求有助于区分无形资产与商誉。

商誉无法单独识别，因此不属于第 18 模块的范围，而是根据**第 19 节《企业合并与商誉》**进行会计处理。

控制权与未来经济利益

要使某项无形资源符合资产的定义，企业必须：

• 控制该资源；以及

• 预期该资源能够带来未来经济利益。

未来经济利益可能包括：

• 收入；

• 成本节省；或

• 市场竞争优势。

企业通常可以通过许可证、专利或商标等法律权利来证明其对无形资产的控制。

不过，即使没有正式的法律保护，也不一定代表该项目不能确认为资产。例如，如果企业能够有效限制其他人使用某项商业秘密，该商业秘密仍可能符合资产的条件。

不属于第 18 模块范围的项目

第 18 模块不适用于：

• 商誉。商誉由第 19 节处理；或

• 企业在日常业务中持有、并准备作为存货出售的无形资产，例如作为存货进行买卖的出租车牌照。

给会计人员的实务建议

会计人员应当：

• 首先判断相关资源是否具有可识别性；

• 确认该资源是否可以单独分离，或是否源自合同或法律权利；

• 确认企业是否真正控制该资源，以及该资源是否预期带来未来经济利益；

• 记住，内部形成的商誉永远不能确认；

• 一致地应用以成本为基础的计量、摊销及减值要求；以及

• 保存支持性文件，尤其是合同、许可证及其他法律记录。

如果一项无形资源能够单独识别、由企业控制，并且预期能够带来未来经济利益，它就可能符合第 18 模块下无形资产的定义。如果该资源无法单独识别，则可能属于商誉，而商誉应根据第 19 节进行处理。