再论无形资产的会计核算

On Business Accounting of the Intangible Assets

无形资产是企业很重要的资产,正确地对无形资产进行核算越来越重要。无形资产价值确认与计量、自创无形资产计价、无形资产的摊销和出售以及无形资产信息报告目的与信息披露方式等应适应变化进行相应核算。

The intangible assets are enterprises＇ very important assets. It is more and more important to check and calculate correctly the intangible assets. The confirmed and measured value of intangible assets, valuation, amortization and sale of intangible assets created by oneself, and information report purpose and information announcing way of intangible assets, etc. should be apt to changes and carry on the related business accounting.