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《企业会计准则——无形资产》(以下简称《准则》)的发布,填补了我国会计准则中缺乏无形资产的空白,对无形资产的会计核算及相关信息披露具有规范作用。本文拟就无形资产的概念、会计处理等问题作以下初步探讨。一、正确理解和把握无形资产《准则》规定“无形资产,是指企业为生产商品、提供劳务、出租给他人,或为管理目的而持有的、没有实物形态的非货币性长期资产。无形资产分为可辨认无形资产和不可辨认无形资产。可辨认无形资产包括专利权、非专利技术、商标权、著作权、土地使用权、特许权等;不可辨认无形资产是指商誉。”
The issuance of “Accounting Standards for Business Enterprises - Intangible Assets” (hereinafter referred to as the “Guidelines”) has filled in the blank of the lack of intangible assets in the PRC accounting standards and has a normative effect on the accounting of intangible assets and the related information disclosure. This article intends to intangible assets concept, accounting treatment and other issues for the following preliminary discussion. I. Correct Understanding and Grasping of Intangible Assets The “Guidelines” stipulate that "Intangible assets refer to non-monetary long-term assets that are not physically produced by an enterprise for the purpose of producing goods, providing services, being rented to others, or held for management purposes. Intangible assets are classified into identifiable intangible assets and unidentifiable intangible assets, including identifiable intangible assets including patent rights, non-patent technologies, trademarks, copyrights, land use rights and franchises, etc. Unrecognized intangible assets refer to goodwill.