知识经济条件下的无形资产会计计量探讨

The Research of Intangible Assets' Measurement in the Knowledge Economy

从研究现行无形资产初始计量、中期计量和期末计量入手,结合知识经济条件下对无形资产信息的要求,分析了我国现行无形资产会计计量中存在的问题,在此基础上提出了非货币性交易和债务重组取得的无形资产应按公允价值计量、自行开发成功无形资产的研究与开发费用应予以资本化和根据不同来源无形资产应选择不同的计量方法等建议.

Based on the beginning measurement, the medium-term measurement and the ending measurement of the existing intangible assets, and in light of the requirement of the intangibles assets＇ information under the conditions of knowledge economy, this paper analyzes the problems which exist in the current accounting measurement of intangible assets. On the above basis, this paper puts forward following suggestions, such as some intangible assets gained owing to non-monetary transactions and restructured debt. They should be measured based on the fair value; some intangible assets created internally by a firm, these intangible assets＇ research and development costs should be capitalized; some intangible asset should be chosen in different measurement methods according to their different sources.