{"id":4087,"date":"2022-07-26T00:00:00","date_gmt":"2022-07-25T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/"},"modified":"2023-09-25T18:56:44","modified_gmt":"2023-09-25T17:56:44","slug":"immobilisations-incorporelles-frs-102-en-bref","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/intangible-assets-frs-102-at-a-glance\/","title":{"rendered":"Immobilisations incorporelles FRS 102 - En bref"},"content":{"rendered":"<p>Une immobilisation incorporelle doit r\u00e9pondre \u00e0 la d\u00e9finition d'un actif pour \u00eatre inscrite au bilan. Le glossaire de la norme FRS 102 d\u00e9finit une <u>actif<\/u> comme suit : \"une ressource contr\u00f4l\u00e9e par l'entit\u00e9 du fait d'\u00e9v\u00e9nements pass\u00e9s et dont on s'attend \u00e0 ce qu'elle lui procure des avantages \u00e9conomiques futurs\". Le mot \"poss\u00e9der\" et la notion de \"propri\u00e9t\u00e9\" ne sont pas mentionn\u00e9s dans la d\u00e9finition. En revanche, le terme \"contr\u00f4le\" est illustr\u00e9 dans le concept.<\/p>\n<p>Deux cat\u00e9gories d'actifs - corporels et incorporels - peuvent \u00eatre utilis\u00e9es pour diviser les actifs. Un actif non financier identifiable sans substance physique est d\u00e9crit comme un <u>actif incorporel<\/u> au paragraphe 18.2 de la norme FRS 102. Le goodwill, le capital marque, la propri\u00e9t\u00e9 intellectuelle telle que les brevets, la recherche et le d\u00e9veloppement, et les licences sont les types d'immobilisations incorporelles les plus courants.<\/p>\n<p>Selon la norme FRS 102:18.8, si chacune des trois conditions \u00e9num\u00e9r\u00e9es ci-dessous est remplie, les immobilisations incorporelles acquises par le biais d'un regroupement d'entreprises seront comptabilis\u00e9es :<\/p>\n<ul>\n<li>\u00c9tant donn\u00e9 que le co\u00fbt ou la valeur de l'actif peut \u00eatre d\u00e9termin\u00e9 avec pr\u00e9cision, et que la <u>reconnaissance<\/u> Si les crit\u00e8res d'\u00e9valuation sont satisfaits, il est probable que l'entit\u00e9 recevra les avantages \u00e9conomiques futurs attendus attribuables \u00e0 l'actif ;<\/li>\n<li>L'immobilisation incorporelle est d\u00e9riv\u00e9e <u>les droits contractuels ou autres droits l\u00e9gaux<\/u>et ;<\/li>\n<li>Il est <u>s\u00e9parable <\/u>s'il peut \u00eatre vendu, transf\u00e9r\u00e9, conc\u00e9d\u00e9 sous licence, lou\u00e9 ou \u00e9chang\u00e9, s\u00e9par\u00e9ment ou en combinaison avec un contrat, un actif ou un passif connexe.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Sauf si l'\u00e9l\u00e9ment r\u00e9pond \u00e0 la d\u00e9finition d'une immobilisation incorporelle, s'il existe une attente raisonnable d'avantages \u00e9conomiques futurs li\u00e9s \u00e0 l'actif et si le co\u00fbt de l'actif peut \u00eatre \u00e9valu\u00e9 de mani\u00e8re fiable, les d\u00e9penses relatives \u00e0 un \u00e9l\u00e9ment incorporel sont comptabilis\u00e9es en tant que charges. Les immobilisations incorporelles sont class\u00e9es en deux cat\u00e9gories : les immobilisations acquises et les immobilisations g\u00e9n\u00e9r\u00e9es en interne. Les immobilisations incorporelles achet\u00e9es sont trait\u00e9es comptablement de la m\u00eame mani\u00e8re que les immobilisations corporelles, le prix d'achat \u00e9tant capitalis\u00e9. En revanche, la comptabilisation des actifs cr\u00e9\u00e9s en interne n\u00e9cessite plus d'attention.<\/p>\n<p>Les frais de recherche et de d\u00e9veloppement sont class\u00e9s comme des actifs incorporels g\u00e9n\u00e9r\u00e9s en interne et, en tant que tels, ils doivent r\u00e9pondre \u00e0 certains crit\u00e8res pour \u00eatre comptabilis\u00e9s selon les normes britanniques et internationales. Il n'est pas possible de capitaliser les frais de recherche, car l'entit\u00e9 n'est pas en mesure de d\u00e9montrer l'existence d'un actif incorporel qui produira tr\u00e8s probablement des avantages \u00e9conomiques futurs au cours de la phase de recherche du projet. Par cons\u00e9quent, tous les frais de recherche sont amortis dans le compte de r\u00e9sultat au fur et \u00e0 mesure qu'ils sont encourus.<\/p>\n<p>Si les conditions suivantes sont remplies, il est possible de reporter les d\u00e9penses de d\u00e9veloppement et de les comptabiliser en tant qu'immobilisations incorporelles conform\u00e9ment \u00e0 la norme SSAP 13 : le projet est techniquement r\u00e9alisable, commercialement viable et son champ d'application est clairement d\u00e9fini. On s'attend \u00e9galement \u00e0 ce que les recettes attendues d\u00e9passent le co\u00fbt estim\u00e9 et \u00e0 ce qu'il dispose des ressources n\u00e9cessaires pour \u00eatre men\u00e9 \u00e0 bien. Une fois les co\u00fbts de d\u00e9veloppement capitalis\u00e9s, l'actif doit \u00eatre amorti tout au long de sa dur\u00e9e de vie finie, selon le principe de la comptabilit\u00e9 d'exercice. L'amortissement ne peut commencer que lorsque la production commerciale a d\u00e9marr\u00e9. \u00c0 la fin de chaque p\u00e9riode comptable, chaque projet de d\u00e9veloppement doit \u00eatre examin\u00e9 pour s'assurer que les crit\u00e8res de comptabilisation sont toujours remplis. Si les crit\u00e8res ne sont plus remplis, les co\u00fbts pr\u00e9c\u00e9demment capitalis\u00e9s doivent \u00eatre imm\u00e9diatement annul\u00e9s dans le compte de r\u00e9sultat.<\/p>\n<p>En termes d'amortissement, aucune immobilisation incorporelle ne peut avoir une dur\u00e9e d'utilit\u00e9 ind\u00e9termin\u00e9e en vertu de la norme FRS 102. Lorsqu'une immobilisation incorporelle est cr\u00e9\u00e9e \u00e0 la suite d'un contrat ou d'un autre droit l\u00e9gal, la dur\u00e9e d'utilit\u00e9 de cet actif ne peut exc\u00e9der la dur\u00e9e de ces droits. Toutefois, elle peut \u00eatre plus courte si l'entit\u00e9 a l'intention d'utiliser l'immobilisation incorporelle pendant une p\u00e9riode plus courte. Dans des circonstances exceptionnelles, la FRS 102 limite l'amortissement \u00e0 dix ans. Supposons que la direction puisse fournir des preuves \u00e0 l'appui de son estimation de la dur\u00e9e d'utilit\u00e9 d'une immobilisation incorporelle, qui pourrait raisonnablement avoir une dur\u00e9e de vie sup\u00e9rieure \u00e0 dix ans. Dans ce cas, les immobilisations incorporelles peuvent \u00eatre amorties sur cette p\u00e9riode.<\/p>\n<p>\u00a0<\/p>\n<p>Camilla Formicola<\/p>\n<p>Photo par\u00a0<a href=\"https:\/\/unsplash.com\/@ikukevk?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Kevin Ku<\/a>\u00a0sur\u00a0<a href=\"https:\/\/unsplash.com\/s\/photos\/website?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>An intangible asset must meet the definition of an asset to be recorded on the balance sheet. The FRS 102 Glossary defines an &#8216;asset&#8217; as follows: &#8220;a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.&#8221; The word &#8220;own&#8221; and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4087","post","type-post","status-publish","format-standard","hentry","category-general-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Intangible Assets FRS 102 - At a glance - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/immobilisations-incorporelles-frs-102-en-bref\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Intangible Assets FRS 102 - At a glance - WellTax\" \/>\n<meta property=\"og:description\" content=\"An intangible asset must meet the definition of an asset to be recorded on the balance sheet. The FRS 102 Glossary defines an &#8216;asset&#8217; as follows: &#8220;a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.&#8221; The word &#8220;own&#8221; and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/fr\/immobilisations-incorporelles-frs-102-en-bref\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-25T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T17:56:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"Intangible Assets FRS 102 &#8211; 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