无形资产的确认与计量

The Confirmation and Measurement of the Invisible Assets

在解释无形资产概念的基础上,介绍了可辨认无形资产的确认和计量,详细论述了不可辨认无形资产中自创商誉的确认和计量,指出对自创商誉的确认及计量有一定的必要性。

Based on explaining the concept of the invisible assets, this paper introduces the confirmation and measurement of the recognizable invisible assets, discusses in detail on the confirmation and measurement of the self- created goodwill in the unrecognizable invisible asscts, and points out that the confirmation and measurement of the self- created goodwill possesses certain necessity.