无形资产会计核算问题的探讨（Discussion on the accounting of intangible assets）.doc

无形资产会计核算问题的探讨（Discussion on the accounting of intangible assets） Discussion on the accounting of intangible assets Abstract: analysis of the problem existing in the intangible assets confirmation and accounting of the value of intangible assets, amortization of intangible assets transfer pricing of intangible assets, and how to adapt to the problem of tax law. Key words: intangible assets; accounting; Accounting With the arrival of the era of knowledge economy, more and more enterprises invest in intangible assets, which play an increasingly important role in enterprise management activities, and have become an important asset project. In this case, the Ministry of Finance issued the enterprise accounting system (2000.12.29) and enterprise accounting standard of intangible assets (2001.1.18) of some of the provisions of these Regulations are too simple, if the intangible assets in the proportion of small, in the business activities of enterprises in the role is not significant under the condition is feasible the. In February 15, 2006 the introduction of new accounting standards on intangible assets accounting in this area although some improvement, but still can not adapt to the development of social economy, some is still not tight and lack of maneuverability, bring difficulties in the specific intangible assets accounting. Under the condition of knowledge economy, how to carry out the accounting of intangible assets has become the focus of discussion. This paper discusses this problem. (1) the recognition and measurement of intangible assets developed by oneself; In the past the provisions of accounting standards, only apply to have incurred (e.g., registration fees and attorney fees) to capital, R D in the process of material cost, directly involved in the development of staff wages and welfare expenses incurred in the course of development, the rent and borrowing costs, directly included in the current profits and losses. Therefore, the patent rights and know-h