an analysis of the knowledge economy intangible assets accounting（知識經濟時代無形資產會計的分析）

an analysis of the knowledge economy intangible assets accounting（知識經濟時代無形資產會計的分析）

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時間：2018-04-01

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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

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