Ubisoft 2009 Annual Report Download - page 141
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137
2.3.5.3 Accounting principles
General accounting conventions were applied in accordance with the principle of conservatism and the
following basic rules:
- going-concern assumption,
- matching principle,
- fair presentation, consistency and accuracy,
- conservatism,
and in accordance with the general rules governing the preparation and presentation of annual
financial statements.
The basic method used to measure items in the financial statements was historical cost.
The accounting methods applied are consistent with industry practice. Ubisoft Entertainment SA’s
annual financial statements comply with the provisions on separate financial statements in Regulation
CRC n°. 99-03, as ratified by the Decree of June 22, 1999.
2.3.5.4 Accounting rules and methods
Intangible assets
Intangible assets include:
- internal software,
- engines,
- external developments,
- information system costs,
- office software,
- acquired brands,
- logo.
Accountingandlaterevaluation
Brands:
Any brands acquired are recognized at cost.
Commercial software and external developments:
Commercial software is that developed by the Group's own studios, while external software
developments are those of studios from outside the Group.
Commercial software and external developments are capitalized when they meet the definition of
an asset as per CRC regulation 2004-06, and are measured at production cost.
Development costs subcontracted to Group subsidiaries are recognized as subcontracting
expenses and transferred to intangible assets in progress via a capitalized production costs
account. The same accounting scheme is applied to external developments in closed accounts
March 31, 2010, as described in note “comparability of accounts”.
On the release date, development costs of commercial software and external developments
recognized in “intangible assets in progress” as development progresses, are transferred to
"released commercial software" or "released external developments".