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随着商品经济的发展,无形资产在市场竞争中的作用越来越受到理论与实务界的重视。无形资产的计价、摊销及信息披露等方法,都与会计信息使用者能否正确了解企业财务状况和经营成果密切相关。经营者不能详细了解无形资产的情况,就无法准确估计企业未来的获利能力和抵御风险的能力,从而也难以做出合理的经济决策。本文从无形资产计价、重估价、会计信息披露等方面谈一些肤浅的看法。
With the development of commodity economy, the role of intangible assets in market competition has been paid more and more attention by both theory and practice. Pricing and amortization of intangible assets and information disclosure methods are closely related to whether the users of accounting information can correctly understand the financial status of the enterprise and the operating results. Managers can not understand the situation of intangible assets in detail, they can not accurately estimate the future profitability of enterprises and the ability to resist risks, making it difficult to make sound economic decisions. This article talks about the superficial opinions on the valuation of intangible assets, revaluation and disclosure of accounting information.