Regulations on Business Entity Accounting Handling Article 21
Intangible assets are identifiable non-monetary assets without physical substance, as follows:1.Intangible Assets other than Goodwill: defined as assets have meet identifiability, controlled by the business entity, and future economic benefits. Including trademarks, patents, copyrights, and computer software, etc.2.Goodwill: defined as the goodwill is unidentifiable and not separately recognized future economic benefits of intangible assets that acquired in a business combination.Intangible assets with economic benefit clearly shall be reasonably and systemically amortized over the years. Goodwill and intangible assets without economic benefit clearly shall be reasonably and systemically amortized or tested for impairment annually.Research expenditures and development expenditures, with the exception of commissioned research where the costs can be totally recovered according to contract, must be recognized incurred profit or loss. However, development expenditure qualify for recognition as assets, may recognized as intangible assets.Intangible assets shall be carried at its cost less accumulated amortization and accumulated impairment losses. Amortization period and method of intangible assets shall be disclosed.
中文原文 商業會計處理準則第21條
無形資產，指無實體形式之可辨認非貨幣性資產及商譽，包括：
一、商譽以外之無形資產：指同時符合具有可辨認性、可被商業控制及具有未來經濟效益之資產，包括商標權、專利權、著作權及電腦軟體等。
二、商譽：指自企業合併取得之不可辨認及未單獨認列未來經濟效益之無形資產。
具明確經濟效益期限之無形資產應以合理有系統之方法分期攤銷。
商譽及無明確經濟效益期限之無形資產，得以合理有系統之方法分期攤銷或每年定期進行減損測試。
研究支出及發展支出，除受委託研究，其成本依契約可全數收回者外，須於發生當期認列至損益。
但發展支出符合資產認列條件者，得列為無形資產。
無形資產應以成本減除累計攤銷及累計減損後之帳面金額列示。
無形資產攤銷期限及計算方法，應予揭露。
一、商譽以外之無形資產：指同時符合具有可辨認性、可被商業控制及具有未來經濟效益之資產，包括商標權、專利權、著作權及電腦軟體等。
二、商譽：指自企業合併取得之不可辨認及未單獨認列未來經濟效益之無形資產。
具明確經濟效益期限之無形資產應以合理有系統之方法分期攤銷。
商譽及無明確經濟效益期限之無形資產，得以合理有系統之方法分期攤銷或每年定期進行減損測試。
研究支出及發展支出，除受委託研究，其成本依契約可全數收回者外，須於發生當期認列至損益。
但發展支出符合資產認列條件者，得列為無形資產。
無形資產應以成本減除累計攤銷及累計減損後之帳面金額列示。
無形資產攤銷期限及計算方法，應予揭露。