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ID:8562659
大小:31.50 KB
页数:8页
时间:2018-04-01
《无形资产会计计量存在的问题及对策(problems and countermeasures of accounting measurement of intangible assets)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、无形资产会计计量存在的问题及对策(ProblemsandCountermeasuresofaccountingmeasurementofintangibleassets)ProblemsandCountermeasuresofaccountingmeasurementofintangibleassetsAbstract:thetwenty-firstCenturyistheeraofknowledgeeconomy,moreandmoreupdatedproductsandtechnology,rese
2、archanddevelopmentofnewproductshasbecometheinevitabletrendofthesurvivalanddevelopmentofenterprises,enterprisesinvestedinresearchanddevelopmentexpendituresofenterprisesaccountedfortheproportionoftotalexpenditureisalsogrowing.Knowledgeeconomyisthemostimpor
3、tantfactorintheproduction,distributionanduseofknowledge.Keywords:intangibleassets;measurement;countermeasures.I.recognitionandmeasurementofintangibleassets.(I)therecognitionofintangibleassetsbythenewguidelines.Accountingstandardsforenterprises-intangible
4、assets,stipulates:"intangibleassetsreferstothepossessionorcontrolofenterpriseswithoutphysicalform,variablenonmonetaryassets."."Intangibleassetsneedtobemetatthesametimetomeetthefollowingtwoconditions:theeconomicbenefitsassociatedwiththeassetarelikelytoflo
5、wtotheenterprise;thecostoftheassetcanbereliablymeasured.Atthesametime,theenterpriseinternallygeneratedgoodwill,aswellastheinternalgeneratedbrand,pressname,shouldnotberecognizedasintangibleassets.(two)initialmeasurementmethodofintangibleassets.Theinitialm
6、easurementofintangibleassetsreferstotheinitialacquisition.Recordedvalueofintangibleassets.Intheinitialmeasurementofintangibleassets,thehistoricalcostmethodisused.Themainwaysofprocurementincludeoutsourcingandselfdevelopment.1.measurementofpurchasedintangi
7、bleassets.Purchasedintangibleassetsshallbemeasuredinaccordancewiththecost.Includingthepurchaseprice,relevanttaxesanddirectlyattributabletotheassettootherexpensesincurredfortheintendeduse.Ifthepurchasepriceofintangibleassetsexceedsthenormalcreditterm,thed
8、eferredpaymenthasessentiallythenatureoffinancing,thecostofintangibleassetsshallbedeterminedonthebasisofthepresentvalueofthepurchaseprice.Thedifferencebetweentheactualpaymentpriceandthepresentvalueofthepurchasepriceshallbei
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