无形资产会计准则答问（Accounting standards for intangible assets）.docVIP

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无形资产会计准则答问（Accounting standards for intangible assets）.doc

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无形资产会计准则答问（Accounting standards for intangible assets）

无形资产会计准则答问（Accounting standards for intangible assets） see Accounting standards for intangible assets The accounting standards for enterprises - intangible assets (hereinafter referred to as the intangible assets standards) have been issued by the Ministry of Finance and will be temporarily implemented at the Limited by Share Ltd since January 1, 2001. How to define the intangible assets? What is the confirmation of intangible assets intangible assets? How to measure? How to determine the period of amortization of intangible assets? How about intangible assets impairment? Under what circumstances should sell the intangible assets? And so on, this paper makes a brief answer to these questions. I. how does accounting standards define intangible assets? Intangible assets standards provide that intangible assets are non monetary long-term assets held by an enterprise for the purpose of producing goods, providing services, leasing to others, or for management purposes. Intangible assets are classified into identifiable intangible assets and intangible intangible assets. Identifiable intangible assets include patents, non patented technology, trademarks, copyrights, land use rights, franchises, etc. intangible intangible assets refer to goodwill. The definition of intangible assets is different from that of international accounting standards. In international accounting standards, intangible assets refer to intangible intangible assets held in the form of goods or services for the production or supply, leasing, or possession of, or for management purposes. In view of our long-standing goodwill as intangible assets accounting, intangible assets standards inherited this approach, but the international accounting standards is to put goodwill in the accounting standards for mergers and acquisitions. Two, what are the conditions for the recognition of intangible assets? Intangible assets recognition refers to the items that meet the requirements of the intangible assets to be