Haier 2010 Annual Report Download - page 101

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 99
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Intangible assets (other than goodwill)
Intangible assets acquired separately are measured on initial
recognition at cost. The cost of intangible assets acquired in a
business combination is the fair value as at the date of acquisition.
The useful lives of intangible assets are assessed to be either finite
or indefinite. Intangible assets with finite lives are subsequently
amortised over the useful economic life and assessed for impairment
whenever there is an indication that the intangible asset may be
impaired. The amortisation period and the amortisation method for
an intangible asset with a finite useful life are reviewed at least at
each financial year end.
Intangible assets with indefinite useful lives are tested for impairment
annually either individually or at the cash-generating unit level. Such
intangible assets are not amortised. The useful life of an intangible
asset with an indefinite life is reviewed annually to determine
whether the indefinite life assessment continues to be supportable.
If not, the change in the useful life assessment from indefinite to
finite is accounted for on a prospective basis.
Patents, licences and software
Purchased patents, licences and software are stated at cost less any
impairment losses and are amortised on the straight-line basis over
their estimated useful lives of not exceeding 10 years.
Research and development costs
All research costs are charged to the income statement as
incurred.
Expenditure incurred on projects to develop new products is
capitalised and deferred only when the Group can demonstrate
the technical feasibility of completing the intangible asset so that
it will be available for use or sale, its intention to complete and its
ability to use or sell the asset, how the asset will generate future
economic benefits, the availability of resources to complete the
project and the ability to measure reliably the expenditure during
the development. Product development expenditure which does
not meet these criteria is expensed when incurred.
Deferred development costs are stated at cost less any impairment
losses and are amortised using the straight-line basis over the
commercial lives of the underlying products, commencing from the
date when the products are put into commercial production.
2.4 主要會計政策概要 （續）
無形資產（不包括商譽）
分別收購之無形資產於首次確認時按成本計
量。在業務合併時收購之無形資產之成本乃其
於收購日之公平值。無形資產之可使用年期分
為有期限或無期限。有期限之無形資產隨後於
可使用經濟期限攤銷，並於有跡象顯示無形資
產可能減值時評估是否減值。有可用期限之無
形資產攤銷期及攤銷方法最少須於各財政年度
末進行檢討。
可使用年期無限之無形資產每年按個別或按視
作現金產出單位進行減值測試。該無形資產不
予攤銷。可使用年期無限之無形資產之可使用
年期每年進行檢查，以確定是否仍然可以支持
年期無限之評估。如不支持，將按未來適用法
將可使用年期評估由無限改為有限之變化記錄
入賬。
專利、特許權及軟件
所購入之專利、特許權及軟件乃按成本減任何
減值虧損列賬，按其不超過10年之估計可使用
年期以直線法攤銷。
研究及開發費用
所有研究費用於產生時在收益表扣除。
開發新產品項目所產生之支出，只有在本集團
證明在技術上可以完成無形資產並使其可供使
用或出售、有意完成項目及有能力使用或出售
資產、資產如何產生未來經濟利益、可動用資
源以完成項目及能可靠衡量發展期間之支出
時，方會撥充資本及遞延處理。若產品開發支
出未符合上述條件，則於產生時列作支出。
遞延開發成本按成本減任何減值虧損列賬，並
於產品投入商業生產時按相關產品之商業年期
以直線法攤銷。