文档介绍：摘要:无形资产作为知识信息时代背景下一项对企业甚至国家都很重要的资产,其研究是会计研究中一个非常重要的领域,2006年2月我国根据实际具体情况,制定采用《新企业会计准则第6号——无形资产》,在很多重大问题上实现了与国际会计准则的趋同。
本文在分析我国无形资产确认和计量的现状的基础上,通过比较国内外学术界对其认识的差异,结合目前我国的实际情况,指出我国无形资产在确认和计量方面仍存在确认范围过窄、自创无形资产的确认和计量不够完善、单一的货币计量单位不合理等问题,并提出可以从以下几个方面进行改进:明确界定无形资产的概念、拓宽确认范围、采用产出价值计量方式、依靠新技术、利用重估价技术以及表外确认与计量无形资产等,在实践的基础上尽可能地完善无形资产确认与计量理论。
关键词:无形资产;确认;计量;研发费用;资本化
Abstract:Intangible assets is a piece of very important assets for the enterprise even countries in the era background of the knowledge information, its research is a very important field in the accounting research. On the February 2006, according to actual concrete conditions, our country regulated and adopted < New accounting standards for enterprises no. 6 - intangible assets>, so as to realize with the international convergence of accounting standards in many major issues.
On the basis of the analysis of the present intangible assets recognition and measurement, by the analysis of the differences of the domestic and international academic circles’ understanding, with the reality of our country's present specific situation, this paper pointed out the existing problems of the intangible assets recognition and measurement in our country, which is the narrow range of the confirmation, the confirmation and measurement of the self-established intangible assets are not perfect, the single ary unit of measurement is not reasonable. But also, we can mainly improve from the following several aspects, which is define the concept of intangible assets; expand the scope of the confirmation; adopt the output value measurement method; relying on the new technology; using appraisal technique and off-balance-sheet recognition and measurement of intangible assets, this paper is as far as possible to improve the theory of the intangible assets recognition and measurement on the basis of practice.
Key Words:Intangible assets;Confirmation;Measurement;Research and development cost;Capitalization
目录
一、引言 1
二、无形资产的理论基础 1
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