1.新旧会计准则体系下无形资产确认和计量的比较及会计处理
new old accountants under the criterion system the intangible asset confirmed and the measurement comparison and accountant process
2. 内容摘要:随着世界经济一体化进程的不断推进,企业会计制度也必须同国际接轨,为了适应我国经济发展的实际需要,财政部重新修订了《企业会计准则》,并于2007年1月1日起正式实施,其中无形资产变化较大,为了正确理解和进行会计处理,对无形资产的确认和计量方面的变化进行对比尤为必要。该准则充分体现了与国际会计准则的趋同,对于完善我国企业会计核算体系,提高会计信息质量和加速中国经济同国际化发展具有重要意义,《企业会计准则》第六号无形资产,是在原准则基础上进行了再一次修订,无形资产准则变动较大,通过新旧会计准则的对比,提示无形资产在确认和计量方面的变化,便于正确理解和操作无形资产会计处理。本文通过无形资产的确认和初始计量方面的变化和无形资产后续计量方面的变化两个角度比较新旧准则下无形资产的变化,对新准则下的无形资产的会计处理进行了研究,最后表明了本人对新无形资产会计准则的评价,在新准则的积极影响和不足之处两个方面提出了自己的建解,旨在深入学习准则,准确掌握会计处理方法。
contents abstracts: Along with the world economics integrationadvancement unceasing advancement, the enterprise accounting systemalso must with international connect rails, in order to meet the ourcountry economy development actual need, Ministry of Finance rehasrevised "Enterprise Accountant Criterion", and gets up the officialimplementation to January 1, 2007, intangible asset change bigger, inorder to correctly understood and carries on accountant to process,carries on the contrast to the intangible asset confirmation and themeasurement aspect change especially to be essential. This criterionfully manifested with international accountant criterion hasteningwith, regarding has consummated our country enterprise accountingsystem, improved the accounting information quality and acceleratesthe Chinese economy to have the vital significance with theinternationalization development, "Enterprise Accountant Criterion"the sixth intangible asset, was carries on in the original criterionfoundation has revised once again, the intangible asset criterionchange was bigger, through new old accountant the criterion contrast,prompted the intangible asset in the confirmation and the measurementaspect change, was advantageous for the correct understanding andoperation intangible asset accountant processes. This article throughintangible asset confirmation and initial measurement aspect changeand under intangible asset following measurement aspect change twoangles quite new old criterion intangible asset change, processed tounder new criterion intangible asset accountant has conducted theresearch, finally had indicated myself to new intangible assetaccountant the criterion appraisal, positively affected in the newcriterion with the deficiency two aspects proposed own constructed thesolution, was for the purpose of thoroughly studying the criterion,accurately grasped accountant the processing method.
3.无形资产 Intangible asset
确认计量 Confirmation measurement
会计准则比较 Accountant criterion comparison
会计处理 Accountant processes