资源描述：
《无形资产会计准则答问（accounting standards for intangible assets）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、无形资产会计准则答问（Accountingstandardsforintangibleassets）seeAccountingstandardsforintangibleassetsTheaccountingstandardsforenterprises-intangibleassets(hereinafterreferredtoastheintangibleassetsstandards)havebeenissuedbytheMinistryofFinanceandwillbetemporarilyimplemented
2、attheLimitedbyShareLtdsinceJanuary1,2001.Howtodefinetheintangibleassets?Whatistheconfirmationofintangibleassetsintangibleassets?Howtomeasure?Howtodeterminetheperiodofamortizationofintangibleassets?Howaboutintangibleassetsimpairment?Underwhatcircumstancesshouldsell
3、theintangibleassets?Andsoon,thispapermakesabriefanswertothesequestions.I.howdoesaccountingstandardsdefineintangibleassets?Intangibleassetsstandardsprovidethatintangibleassetsarenonmonetarylong-termassetsheldbyanenterpriseforthepurposeofproducinggoods,providingserv
4、ices,leasingtoothers,orformanagementpurposes.Intangibleassetsareclassifiedintoidentifiableintangibleassetsandintangibleintangibleassets.Identifiableintangibleassetsincludepatents,nonpatentedtechnology,trademarks,copyrights,landuserights,franchises,etc.intangiblein
5、tangibleassetsrefertogoodwill.Thedefinitionofintangibleassetsisdifferentfromthatofinternationalaccountingstandards.Ininternationalaccountingstandards,intangibleassetsrefertointangibleintangibleassetsheldintheformofgoodsorservicesfortheproductionorsupply,leasing,or
6、possessionof,orformanagementpurposes.Inviewofourlong-standinggoodwillasintangibleassetsaccounting,intangibleassetsstandardsinheritedthisapproach,buttheinternationalaccountingstandardsistoputgoodwillintheaccountingstandardsformergersandacquisitions.Two,whataretheco
7、nditionsfortherecognitionofintangibleassets?Intangibleassetsrecognitionreferstotheitemsthatmeettherequirementsoftheintangibleassetstoberecognizedastheintangibleassetsoftheenterpriseandtobeincludedinthebalancesheetoftheenterprise.Standardsofintangibleassets,intangi
8、bleassetstomeetthefollowingtwoconditions,theenterprisecanbeconfirmed:(1)theassetsthatgenerateeconomicbenefitsarelikelytoflowintotheenterprise;(2)thecost
