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无形资产核算的探讨
摘要：在知识经济时代随着科学技术的发展，无形资产不但从种类上更加丰富和多样化，而且在工业经济中的比重也越来越大。但现阶段我国新会计准则在无形资产核算的确认上还有了较大进步,然而还存在一些不足，特别是在企业自行研发的无形资产核算上还存在着许多不足。基于此, 基于以上背景，本课题试图针对无形资产的核算方面存在的问题进行探讨，以A公司为例来分析无形资产中核算最为复杂的自行研发无形资产的核算问题，比较了新旧准则的差异，分析了新准则的优势，同时也依据新准则中的相关问题，提出了一些改进建议。通过本课题的研究，为我国的相关部门改进会计准则中无形资产的确认和会计核算会有所裨益。
关键词：无形资产 核算 计量
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Analysis of The discussion of intangible assets accounting
Abstract: With the development of science and technology in the era of knowledge economy, intangible assets, not only from the type richer and more diverse, and in the proportion of the industrial economy is becoming more and more big. But the present stage our country new accounting standards on intangible assets accounting confirmation and the big progress, but also some deficiencies, especially in the enterprise to develop intangible assets accounting, there are many deficiencies. Based on this, based on the above background, this topic attempts to aiming at the problems of intangible assets accounting aspects were discussed, with A company as an example to analyze the intangible assets accounting in the most complicated to develop intangible assets accounting problems, compares the differences of the old and new standards, analyzes on the advantages of the new guidelines, but also based on the related problems in the new standard, put forward some Suggestions for improvement. Through this topic research, for our country's relevant departments to improve intangible assets in the accounting confirmation and accounting will help.
Key words: Intangible assets Accounting Measurement
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目 录
引言 ........................................................................ 4 1 无形资产核算的相关理论 ..................................................... 4
1.1无形资产的概念界定 ......................................................................................................... 4 1.2无形资产的确认标准 ......................................................................................................... 5
1.2.1国际会计准则的相关规定 ...................................................................................... 5 1.2.2我国新会计准则的相关规定 .................................................................................. 5 1.3无形资产核算及其后续计量 ............................................................................................. 6
1.3.1无形资产的核算 ...................................................................................................... 6 1.3.2无形资产的摊销 ...................................................................................................... 7
2 案例分析................................................................... 8
2.1案例一 ................................................................................................................................. 8 2.2案例二 ................................................................................................................................. 9 2.3 新准则对研发费用会计处理的合理性研究 .................................................................. 10 3 新准则下无形资产核算存在的问题研究 ........................................ 11
3.1无形资产的核算内容过于狭隘 ....................................................................................... 11 3.2 无形资产的研发支出资本化规定的缺陷 ...................................................................... 12 3.3无形资产的计价方式有缺陷 ........................................................................................... 12 4 完善无形资产核算的对策 .................................................... 13
4.1扩大无形资产核算范围 ................................................................................................... 13 4.2进一步明确研发支出资本化的条件 ............................................................................... 14 4.3改进无形资产的计量方法 ............................................................................................... 14 结论 ....................................................................... 14 参考文献.................................................................... 16