试述特许经营权的会计处理

Accounting Statements for Financial Franchise

随着我国经济的迅速发展 ,特许经营权作为一项无形资产 ,在经济活动中日益受到重视 ,由此通晓其有关财务处理知识对于企业管理者及财会人员更是意义重大。介绍了特许经营权相对于其他无形资产的特性 ,分析了特许经营权的确认与计量 ,同时从出让人、受让人两个角度详细阐述了特许经营权的会计处理方法。

With the rapid development of national economy, financial franchise as an invisible asset is drawing increasingly attention in economic transactions. It is of great importance for managing staff and accountants to have a good command of it. This paper introduces the characteristics of financial franchise in relation to other invisible assets, analyzes the confirmation and determination of the financial franchise, and discusses the approaches to state the financial franchise from assigning and assigned perspectives.