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1、無形資產(chǎn)會(huì)計(jì)準(zhǔn)則答問（Accountingstandardsforintangibleassets）seeAccountingstandardsforintangibleassetsTheaccountingstandardsforenterprises-intangibleassets(hereinafterreferredtoastheintangibleassetsstandards)havebeenissuedbytheMinistryofFinanceandwillbetemporarilyimplemented
2、attheLimitedbyShareLtdsinceJanuary1,2001.Howtodefinetheintangibleassets?Whatistheconfirmationofintangibleassetsintangibleassets?Howtomeasure?Howtodeterminetheperiodofamortizationofintangibleassets?Howaboutintangibleassetsimpairment?Underwhatcircumstancesshouldsell
3、theintangibleassets?Andsoon,thispapermakesabriefanswertothesequestions.I.howdoesaccountingstandardsdefineintangibleassets?Intangibleassetsstandardsprovidethatintangibleassetsarenonmonetarylong-termassetsheldbyanenterpriseforthepurposeofproducinggoods,providingserv
4、ices,leasingtoothers,orformanagementpurposes.Intangibleassetsareclassifiedintoidentifiableintangibleassetsandintangibleintangibleassets.Identifiableintangibleassetsincludepatents,nonpatentedtechnology,trademarks,copyrights,landuserights,franchises,etc.intangiblein
5、tangibleassetsrefertogoodwill.Thedefinitionofintangibleassetsisdifferentfromthatofinternationalaccountingstandards.Ininternationalaccountingstandards,intangibleassetsrefertointangibleintangibleassetsheldintheformofgoodsorservicesfortheproductionorsupply,leasing,or
6、possessionof,orformanagementpurposes.Inviewofourlong-standinggoodwillasintangibleassetsaccounting,intangibleassetsstandardsinheritedthisapproach,buttheinternationalaccountingstandardsistoputgoodwillintheaccountingstandardsformergersandacquisitions.Two,whataretheco
7、nditionsfortherecognitionofintangibleassets?Intangibleassetsrecognitionreferstotheitemsthatmeettherequirementsoftheintangibleassetstoberecognizedastheintangibleassetsoftheenterpriseandtobeincludedinthebalancesheetoftheenterprise.Standardsofintangibleassets,intangi
8、bleassetstomeetthefollowingtwoconditions,theenterprisecanbeconfirmed:(1)theassetsthatgenerateeconomicbenefitsarelikelytoflowintotheenterprise;(2)thecost
