对《企业会计准则——无形资产》的几点思考

Ponderations on Enterprise Accounting Standard-Intangible Assets

无形资产应含商誉 ,并以评估价对外投资。研发无形资产宜采用“费用化”模式 ,区别不同内容 ,选择不同的无形资产摊销方法。对无形资产信息的披露应细化。

Intangible assets should include business credit,and invest by evaluation value.The mode of “expense” should be adopted in developing them,tell apart different contents and choose different motheds for marketing.The disclose of intangible assets information should be in detail.