| 关于自创无形资产计价和摊销方面的几点思考 |
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| 引用本文： | 荆龙姣.关于自创无形资产计价和摊销方面的几点思考[J].湖南第一师范学报,2007,7(2):143-144. |
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| 作者姓名： | 荆龙姣 |
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| 作者单位： | 湖南省第一师范学校政治与管理系,湖南,长沙,410205 |
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| 摘 要： | 近年来企业在自创无形资产上的投入力度逐年增加,自创无形资产在总资产中的比重也越来越大。而与之相比,我国现行的无形资产准则并没有涉及自创无形资产的处理办法,这与现实情况大相径庭,不能满足信息使用者的需要。根据企业实际情况将研究与开发费用部分资本化、部分费用化及自创商誉不摊销的处理方法,在新经济情况下,应科学地处理无形资产的核算问题。
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| 关 键 词： | 自创 研究开发费用 商誉 |
| 文章编号： | 1671-4369（2007）02-0143-02 |
| 修稿时间： | 2006-12-28 |
On the Valuation and Amortization of Self-development Intangible Assets |
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| JING Long-jiao.On the Valuation and Amortization of Self-development Intangible Assets[J].Journal of First Teachers College of Hunan,2007,7(2):143-144. |
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| Authors: | JING Long-jiao |
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| Institution: | Politics and Administration Department, Hunan First Normal College, Changsha, Hunan 410205 |
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| Abstract: | Recently many enterprises input more and more in the construction of self-development intangible assets.The ratio that intangible assets compared to general assets is bigger and bigger.However,the intangible assets regulations in effect didn't give the way to deal with the self-made intangible assets,which cannot meet the requirement of the user.It deviated from the reality and dissatisfied information users.This paper tries to inquire into the valuation and amortization of self-development intangible assets. |
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| Keywords: | self-development research and development cost commercial reputation |
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