| 自创无形资产的确认和计量 |
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| 引用本文： | 李芳.自创无形资产的确认和计量[J].泰州职业技术学院学报,2006,6(3):76-78. |
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| 作者姓名： | 李芳 |
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| 作者单位： | 泰州航海电气总厂,江苏,泰州,225300 |
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| 摘 要： | 信息时代到来之后,企业面临着前所未有的机遇和挑战。要在当今的环境中求生存求发展,创新无疑是企业必须要过的一道门槛。因此,就必须不断地研制和开发新产品,新技术,以适应千变万化的信息时代。而无形资产对企业发展起着关键性作用,将成为企业很重要的资产。针对中国加入WTO并逐步与国际会计接轨,提出自创无形资产确认和计量的一点意见,并和国际会计准则进行比较,提出建议。
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| 关 键 词： | 无形资产 研究开发费用 资本性支出 收益性支出 |
| 文章编号： | 1671-0142(2006)03-0076-03 |
Self-created the Confirming and Measuring Method for the Invisible Assets |
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| LI Fang.Self-created the Confirming and Measuring Method for the Invisible Assets[J].Journal of Taizhou Polytechnical Institute,2006,6(3):76-78. |
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| Authors: | LI Fang |
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| Institution: | Taizhou Maritime Electric Factory, Taizhou Jiangsu 225300, China |
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| Abstract: | After coming of the information times,the enterpriser faces the opportunity and challenge of the unprecedented expansion.If you want to live and develop in the present environment,Making innovations is a threshold which must be leapt over.For this situation,the new products and new techniques must be researched and developed continuously in order to meet the ever-changing information times.During the development of enterpriser,the invisible assets will be the very important role,and also is the one of the important assets.In view of China joining the WTO and with international accounting,this article will describe the self-created confirming and measuring method for the invisible assets,and comparing the international accounting standard,and give some suggestion. |
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| Keywords: | invisible assets researching and developing cost revenue charge capital loss |
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