无形资产价值评估视角下的无形资产会计计价

The accounting pricing of intangible assets based on intangible assets valuation

文章以财政部发布的《资产评估准则———无形资产》为背景,评析了其在实践运用中的困惑及利弊。文章指出,运用成本法评估该项目特定时点的价值时应慎重辨别资产负债表内反映的无形资产各项目的价值基础。改变现行的会计确认和计量框架体系,现在可行的是增加“表外附注”部分的披露信息。

Based on“Capital Valuation Code” issued by the Finance Ministry, this paper analyzes the complexity and advantages and disadvantages in its application. It points out that the value base representing various items of intangible assets in the balance sheet should be carefully differentiated when valuating the item value at a particular point of time based on cost approach. What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information disclosure in the off-statement notes.