新准则对无形资产研发费用资本化的利弊（The advantages and disadvantages of the new guidelines on intangible assets development cost capitalization）.docVIP

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新准则对无形资产研发费用资本化的利弊（The advantages and disadvantages of the new guidelines on intangible assets development cost capitalization）.doc

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新准则对无形资产研发费用资本化的利弊（The advantages and disadvantages of the new guidelines on intangible assets development cost capitalization）

新准则对无形资产研发费用资本化的利弊（The advantages and disadvantages of the new guidelines on intangible assets development cost capitalization） The advantages and disadvantages of the new guidelines on intangible assets development cost capitalization 2010-05-19 Http:///html/c36/2010-05/627.html Abstract: the enterprise accounting standards promulgated in 2006 -- the provision of intangible assets in enterprises, research and development of the intangible assets in the development stage in spending, in meet 5 conditions, the enterprise should be the development cost of capital, according to the provisions of the new standards and the advantages and disadvantages of change are discussed. Keywords: development cost capital, In February 15, 2006, the Ministry of Finance issued a new accounting standards system includes 1 basic standard and 38 specific standards. The new standards of intangible assets has changed greatly in the recognition, measurement and disclosure of intangible assets etc.. The old and new accounting standards for intangible assets (hereinafter referred to as the new and old accounting standards) accounting for R D expenses are not the same, obviously the new criterion is more reasonable, more in line with the basic accounting standards. The evolution of the old and new standards, research and development costs of the accounting process In the new accounting standards before the accounting of our country all the requirements included in the current profits and losses to the enterprise live from the research and development of the intangible assets in patent right before the occurrence of the R D expenses. The new criterion mainly draws lessons from the international accounting standards, the enterprise internal research and development project expenditure is divided into research expenditures and development expenditures respectively. On the stage of internal research and development projects, means of obtaining new scientific or technical knowledge and understand