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1、无形资产会计核算问题的探讨（Discussionontheaccountingofintangibleassets）DiscussionontheaccountingofintangibleassetsAbstract:analysisoftheproblemexistingintheintangibleassetsconfirmationandaccountingofthevalueofintangibleassets,amortizationofintangibleassetstransferpricingofintangibleassets,andhowtoad
2、apttotheproblemoftaxlaw.Keywords:intangibleassets;accounting;AccountingWiththearrivaloftheeraofknowledgeeconomy,moreandmoreenterprisesinvestinintangibleassets,andtheroleofenterprisesinbusinessactivitieshasbecomeincreasinglysignificant,andhasbecomeanimportantassetproject.Inthiscase,theMi
3、nistryofFinanceissuedthe"enterpriseaccountingsystem"(2000.12.29)and"enterpriseaccountingstandardofintangibleassets"(2001.1.18)ofsomeoftheprovisionsoftheseRegulationsaretoosimple,iftheintangibleassetsintheproportionofsmall,inthebusinessactivitiesofenterprisesintheroleisnotsignificantunde
4、rtheconditionisfeasiblethe.InFebruary15,2006theintroductionofnewaccountingstandardsonintangibleassetsaccountinginthisareaalthoughsomeimprovement,butstillcannotadapttothedevelopmentofsocialeconomy,someisstillnottightandlackofmaneuverability,bringdifficultiesinthespecificintangibleassetsa
5、ccounting.Undertheconditionofknowledgeeconomy,howtocarryouttheaccountingofintangibleassetshasbecomethefocusofdiscussion.Inthispaper,someproblemsarediscussed.(1)therecognitionandmeasurementofintangibleassetsdevelopedbyoneselfInthepasttheprovisionsofaccountingstandards,onlyapplytohaveincu
6、rred(e.g.,registrationfeesandattorneyfees)tocapital,R&Dintheprocessofmaterialcost,directlyinvolvedinthedevelopmentofstaffwagesandwelfareexpensesincurredinthecourseofdevelopment,therentandborrowingcosts,directlyincludedinthecurrentprofitsandlosses.Therefore,thepatentrightsandproprietaryt
7、echnologydevelopedbyenterprisesarenotreflectedinthebalancesheet.Onlytheintangibleassetspurchasedbyenterprisesareaccountedforaccordingtotheactualpurchasecost.Inthiscase,ifanenterprisechasingshort-terminterests,itmaynotattachimportancetothedevelopmentofintangibleassets,accounting
