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公允价值的应用是我国新会计准则体系的一大亮点。采用公允价值模式,可能会涉及到对资产的评估和重估,而无形资产价值的评估又是企业资产评估工作中的重要组成部分。本文将从公允价值的概念入手,分析在公允价值模式下对无形资产价值计量带来的影响。
The application of fair value is a highlight of China’s new accounting standards system. The use of fair value model may involve the assessment and revaluation of assets, and the valuation of intangible assets is an important component of the assessment of the assets of the enterprise. This article will start with the concept of fair value and analyze the impact on the intangible asset value measurement in fair value mode.