The part meeting the confirmed conditions as prescribed in these Standards and consisting of the costofintangibleassets;
符合本准则规定的确认条件、构成无形资产成本的部分;
2
The costof outsourcing intangibleassets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.
外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。
3
In some companies, certain intangibleassets such as trademarks may be of great importance but may have been acquired without incurring any significant cost.