无形资产修改完.docVIP

目录 摘要 1 ABSTRACT 2 1 导论 3 1.1 研究目的与意义 3 1.2．无形资产会计研究的理论 4 1.2.1国内外关于无形资产定义与范围的规定 4 1.2.2无形资产定义的几种观点 5 1.2.3无形资产的特征 6 2 无形资产的确认 9 2.1无形资产确认的含义与标准 9 2.1.1无形资产确认的含义 9 2.1.2无形资产确认标准 9 2.2 自创无形资产的确认 11 2.2.1反对确认自创无形资产的理由 11 2.2.2 赞成确认自创无形资产的理由 12 2.2.3自创无形资产确认的必要性与可能性 13 3 无形资产的计量 15 3.1会计计量的含义与无形资产计量属性的选择 15 3.1.1会计计量的含义 15 3.1.2无形资产的计量属性的种类及选择 15 3.2无形资产会计计量的创新 16 4 无形资产摊销、减值、信息披露 17 4.1 无形资产摊销 17 4.2无形资产信息披露 18 4.2.1无形资产信息披露的内容 18 4.2.2无形资产信息披露模式 18 参考文献 20 致谢 21 摘要 无形资产会计理论与实务是近年来财务会计领域讨论的热点。本文从无形资产的涵义入手，分别对无形资产的性质、分类、确认、计量、摊销、减值、投资与运营等问题进行了论述，着重阐述了自创无形资产的确认和计量问题，并对无形资产有效运营与价值流失防范等管理问题提出了建议。本文认为，无形资产的界定范围应适当放宽，其本质特性表现为超额收益性：无形资产确认不仅要进行初始确认，也要进行价值变动后的再确认：不仅对外购的无形资产进行确认，还要对自创无形资产进行确认：用“预期现金流量法”可以较好地计量无形资产的价值，无形资产后续计量是无形资产计量的重点及无形资产摊销方法应引入加速摊销法。本文还运用财务学的理论与方法，对无形资产的筹资、投资、延伸和扩张等问题进行了研究。 关键词：无形资产，会计核算，无形资产运 ABSTRACT The theory and practice of intangible assets has become a focus in the field of financial accounting. The thesis starts with the definition of intangible assets, then respectively discusses the characteristics, classification, identification, calculation, amortization, devaluation, investment and operation. The thesis puts more emphasis on the identification and calculation of intangible assets what are created by the firm itself, makes some suggestions concerning the management on the effective operation of intangible assets and the prevention of value loss. First, the definition of intangible assets should be appropriately broadened, its nature is profitable. Second, the intangible assets should not only be initially identified, but also be reidentified as the value changed. Third, it is necessary to identify the purchased intangible assets as well as the selfcreated intangible assets. Fourth, the value of intangible assets can be correctly calculated with the approach of presupposition of capital flow, and the follow-up calculation is an important part incalculating intangible assets, speedup amortizati