無形資產(chǎn)會(huì)計(jì)計(jì)量存在的問題及對策（problems and countermeasures of accounting measurement of intangible assets）

《無形資產(chǎn)會(huì)計(jì)計(jì)量存在的問題及對策（problems and countermeasures of accounting measurement of intangible assets）》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、無形資產(chǎn)會(huì)計(jì)計(jì)量存在的問題及對策（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