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）

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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