第一章、INTRODUCTION IN1-IN13
第二章、Reasons for revising FRS 38 IN2-IN4
第三章、Summary of main changes IN5-IN13
第四章、Financial Reporting Standard 38
第五章、Intangible Assets
第六章、OBJECTIVE 1
第七章、SCOPE 2-7
第八章、DEFINITIONS 8-17
第九章、Intangible Assets 9-17
第十章、Identifiability 11-12
第十一章、Control 13-16
第十二章、Future Economic Benefits 17
第十三章、RECOGNITION AND MEASUREMENT 18-67
第十四章、Separate Acquisition 25-32
第十五章、Acquisition as Part of a Business Combination 33-43
第十六章、Measuring the Fair Value of an Intangible Asset Acquired in a
第十七章、Business Combination
第十八章、Subsequent Expenditure on an Acquired In-process
第十九章、Research and Development Project
第二十章、Acquisition by way of a Government Grant
第二十一章、Exchanges of Assets
第二十二章、Internally Generated Goodwill
第二十三章、Internally Generated Intangible Assets
第二十四章、Research Phase
第二十五章、Development Phase
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