新准则对无形资产研发费用资本化的利弊（The advantages and disadvantages of new guidelines for capitalization of R D costs of intangible assets）.doc

新准则对无形资产研发费用资本化的利弊（The advantages and disadvantages of new guidelines for capitalization of R D costs of intangible assets） The advantages and disadvantages of new guidelines for capitalization of R D costs of intangible assets 2010-05-19 Http:///html/c36/2010-05/627.html Abstract: the enterprise accounting standards promulgated in 2006 -- the provision of intangible assets in enterprises, research and development of the intangible assets in the development stage in spending, in meet 5 conditions, the enterprise should be the development cost of capital, according to the provisions of the new standards and the advantages and disadvantages of change are discussed. Key words: development cost capitalization, In February 15, 2006, the Ministry of Finance promulgated the new accounting standards system including 1 Basic Standards and 38 specific standards. The new standards of intangible assets have changed greatly in the aspects of the recognition, measurement and disclosure of intangible assets. The accounting standards for new and old intangible assets (hereinafter referred to as new standards and old standards) are different from those of accounting for R D expenses. It is obvious that the new standards are more rational and more in line with the requirements of the basic accounting standards. I. evolution of new and old accounting standards for R D expenses Before the new standards, accounting treatment in China requires that all R D expenses arising from the enterprises own research and development of intangible assets before the acquisition of patent rights shall be credited to the current profits and losses. The new standards mainly draw lessons from international accounting standards. The expenditure of internal research and development projects is divided into research stage, expenditure and development stage expenditure respectively. The research phase of an internal research project refers to a planned inquiry into the originality of acquiring new scien