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知识经济条件下,企业的竞争主要是创新能力的竞争,财务信息使用者也越来越关注对企业自主创新活动的计量。自2007年开始实施的新会计准则,对自主创新活动采取了有条件资本化计量模式,项目支出根据其性质以及最终形成无形资产的确定性程度,被分为研究阶段和开发阶段。研究阶段的支出,于发生时计入当期损益;开发阶段的支出,同时满足五项条件时,予以资本
Under the condition of knowledge economy, the competition of enterprises is mainly the competition of innovation ability, and users of financial information pay more and more attention to the measurement of enterprise independent innovation activities. The new accounting standards implemented since 2007 have adopted a conditional capitalization measurement model for independent innovation activities. Project expenditures are classified into research phase and development phase according to their nature and the certainty of intangible assets eventually formed. Expenditure in the research stage shall be included in the current profit or loss when incurred; if the expenditures in the development stage satisfy the five conditions at the same time, the capital