無(wú)形資產(chǎn)會(huì)計(jì)核算問(wèn)題的探討（discussion on the accounting of intangible assets）

無(wú)形資產(chǎn)會(huì)計(jì)核算問(wèn)題的探討（discussion on the accounting of intangible assets）

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時(shí)間：2018-04-01

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1、無(wú)形資產(chǎn)會(huì)計(jì)核算問(wèn)題的探討（Discussionontheaccountingofintangibleassets）DiscussionontheaccountingofintangibleassetsAbstract:analysisoftheproblemexistingintheintangibleassetsconfirmationandaccountingofthevalueofintangibleassets,amortizationofintangibleassetstransferpricingofintangibleassets,andhowtoad

2、apttotheproblemoftaxlaw.Keywords:intangibleassets;accounting;AccountingWiththearrivaloftheeraofknowledgeeconomy,moreandmoreenterprisesinvestinintangibleassets,andtheroleofenterprisesinbusinessactivitieshasbecomeincreasinglysignificant,andhasbecomeanimportantassetproject.Inthiscase,theMi

3、nistryofFinanceissuedthe"enterpriseaccountingsystem"(2000.12.29)and"enterpriseaccountingstandardofintangibleassets"(2001.1.18)ofsomeoftheprovisionsoftheseRegulationsaretoosimple,iftheintangibleassetsintheproportionofsmall,inthebusinessactivitiesofenterprisesintheroleisnotsignificantunde

4、rtheconditionisfeasiblethe.InFebruary15,2006theintroductionofnewaccountingstandardsonintangibleassetsaccountinginthisareaalthoughsomeimprovement,butstillcannotadapttothedevelopmentofsocialeconomy,someisstillnottightandlackofmaneuverability,bringdifficultiesinthespecificintangibleassetsa

5、ccounting.Undertheconditionofknowledgeeconomy,howtocarryouttheaccountingofintangibleassetshasbecomethefocusofdiscussion.Inthispaper,someproblemsarediscussed.(1)therecognitionandmeasurementofintangibleassetsdevelopedbyoneselfInthepasttheprovisionsofaccountingstandards,onlyapplytohaveincu

6、rred(e.g.,registrationfeesandattorneyfees)tocapital,R&Dintheprocessofmaterialcost,directlyinvolvedinthedevelopmentofstaffwagesandwelfareexpensesincurredinthecourseofdevelopment,therentandborrowingcosts,directlyincludedinthecurrentprofitsandlosses.Therefore,thepatentrightsandproprietaryt

7、echnologydevelopedbyenterprisesarenotreflectedinthebalancesheet.Onlytheintangibleassetspurchasedbyenterprisesareaccountedforaccordingtotheactualpurchasecost.Inthiscase,ifanenterprisechasingshort-terminterests,itmaynotattachimportancetothedevelopmentofintangibleassets,accounting

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