無形資產(chǎn)會計理論與實務研究.pdf

1、湖南大學碩士學位論文無形資產(chǎn)會計理論與實務研究姓名：廖哲韜申請學位級別：碩士專業(yè)：會計學指導教師：陳共榮20020101ABSTRACTIntheefaofscienceandtechnologythepmportionoftheimallgibleassetshasadramaticincreaseinthenationalassetsasawholeAtsomehi—techenterprises，theintangibleasse

2、tssuchaspatent，trademarkand900dwillaresteadilyontheincreaseTheyhaveevensurpassedthefixedassetsandbecomethemostimponantproper七yinthecompanySothetheoryandappIicationoftheintangibleassetsarethepointsatisSueinthe矗eldof6nanc瑚

3、accountingBeginningwiththede矗nitionoftheintangjb】eassets，thisthesisgiVesdetanexpositionofitsidentification，measurement，amortizatiomandvaluereductionWiththedevelopingoftheenterprise’sreform，identi矗cationandmeasufementofth

4、egoodwillbecomemoreandmoreimportanttotheco。叩aniesInorde“oadapttothenewsituationoftheeconomicsdevelopment，weshouldmakeathoroughstudyonthelheoryandpracticeofthegoodwIllParlI：Identi6cationandmeasurementoftheintangibleassets

5、ThedimcultpointofthispaftisidentifyingtheintangibleassetscreatedbylheenterpriseitselfMeanwhlle，goodwmproducedbythecompanyaIsoshouldberecognizedMeasurementoftheintangibleassctsexplainedtheaccountingbasisofmeasurement—falf

6、valuationandthenecessityofthesubsequentmeasurementoftheintangibleassetsIaIsoputfo八vardthedefectsandsuggestionsofourmethodstothemeaSUfementpanII：Theaccou“tingproblemoftheintangibIeassetsintheeraofthekno、、‘ledgeeconomicsTh

7、ischaptefexplainedtheidenti6cation，measurement，amortizationanddisposureoftheintan百bleassetsPart111ThenlanagementoftheintangibleassetsThischapterexplainedtheex嘶ngproblemsandthegoodapproachesinhemana參mentoftheintan昏bleasse

8、tsPan】、ThesignjncanceanddifHcultjesoflheexistingtheoryofthe111angibleassetsIraisedsomedefectsofidentifying，measuringandamortizingtheintangibleassetsHowtoidenti母andmeasurethegoodwillisdiscussedinthispartKeyWords：Intangibl