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1、AnAnalysisoftheknowledgeeconomyintangibleassetsaccounting[Abstract]Withtheadventoftheeraofknowledgeeconomy,theroleoftheintellectualresourcesandintellectualenterpriseeconomicactivityisincreasingandincreasingstatus,asaccountingelementsarerecognizedandmeasuredandincludedintheaccountingsystemo
2、ftheenterpriseisthegeneraltrendpaperstartingfromtheknowledge-basedeconomycharacterizedbeneficialtoexploreissuesfacingconfirmationintangibleassets,basedonthecostofintangibleassetsmeasuredcharacteristicsandassumptions,analysisoftheproblemsfacedbythevalueoftheamortizationofintangibleassets,fi
3、nalrecommendationstothefull,open,real,scientificprinciplesofdisclosureofintangibleassetsofallrelevantinformation.[PaperKeywords]theknowledgeeconomy,intangibleassetsaccounting,intangibleassetsmeasuredatcostcharacteristics,intangibleinformationdisclosure16,Intangibleconfirmthattheproblemface
4、dbytheaccountingResourcesinvestedintheknowledge-basedeconomyundertheconditionsofintellectualresourcesandintellectualproductswithintangiblecharacteristics.Whethersuchresourcesshouldbeincludedintheaccountingofintangibleassetsrange,whichistheintangibleassetaccountingissuesneedtobeaddressedfir
5、st.(AconfirmationaboutwhethertheintellectualresourcesshouldbeusedastheaccountingelementsUndertheconditionsoftheknowledge-basedeconomy,enterprises,especiallyhigh-techenterpriseshaveinvestedheavilyinthedevelopmentandutilizationoftheintellectualresources,gainsaccesstoandthedevelopmentofenterp
6、risesisalsolargelydependentonevendependscriticallyontheintellectualresourcesputintoplayitsrole.Inthiscase,theintellectualresourcesasassetsrecognizedbothfromthetheoreticalorpractical,logicalthings.Theoretically,intellectualresourcesinlinewith“theassetsareprobablefutureeconomicbenefits.speci
7、ficindividualsfromtransactions16oreventshaveoccurredorbecontrolled“(theU.S.FinancialAccountingStandardsBoardNo.6<<FinancialAccountingConceptsStatement>>Thisdefinition.practice,informationoncorporateintellectualresourceswillbecomeaclassvitalaccounti