Annual Report 2021

179 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 無形資產（續） 內部產生無形資產－研發開支（續） 就內部產生的無形資產所初步確認的 金額為該無形資產自首度符合上述確 認標準之日起已產生的開支總額。倘 無內部產生的無形資產可予確認，則 開發費用在其產生期間於損益確認。 於首次確認後，內部產生的無形資產 按成本減累計攤銷及累計減值虧損（如 有）呈報，與單獨收購的無形資產列賬 方式相同。 於業務合併中購入的無形資產 業務合併中所購無形資產與商譽分開 確認並於收購日期按公允值初步確認 （被視為其成本）。 初步確認後，業務合併中具有有限使 用年期的所購無形資產按成本減累計 攤銷及任何累計減值虧損呈列，該基 準與單獨購入的無形資產一致。 無形資產於出售時或當動用或出售預 期不會帶來未來經濟利益時終止確 認。無形資產終止確認（按出售所得款 項淨額與資產賬面值間的差額計量）產 生的收益及虧損於資產終止確認時於 損益中確認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Intangible assets (Continued) Internally-generated intangible assets – research and development expenditures (Continued) The amount initially recognised for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognised, development expenditure is recognised in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses (if any), on the same basis as intangible assets acquired separately. Intangible assets acquired in a business combination Intangible assets acquired in a business combination are recognised separately from goodwill and are initially recognised at their fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination with finite useful lives are reported at costs less accumulated amortisation and any accumulated impairment losses, on the same basis as intangible assets that are acquired separately. An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or disposal. Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised.