我国无形资产新会计准则与国际会计准则的趋同

Coordination Between China's New Accounting Standards on Intangible Assets and International Accounting Standards

随着经济的发展、科学的进步,无形资产已在企业的资产总额中占有越来越重要的地位。我国最新《企业会计准则第6号—无形资产》所涉及到的若干重要问题与《国际会计准则第38号——无形资产》的相关方面基本趋同。与国际准则相比,我国企业会计准则内涵更加科学合理,在突出无形资产没有实物形态、可辨认、非货币性特征的基础上,突出强调了无形资产是为本企业所"拥有或控制"的特征,为更好地维护企业利益提供了必要条件。

The intangible assets are more important in the total assets of enterprises with the development of economy and science. The major problems in No. 6： Intangible Assets of Enterprise Accounting Standards＂ are basically consistent with those in ＂No. 38： Intangible Assets of International Accounting Standards＂. In contrast, China＇s enterprise accounting standards are more scientific and reasonable, stressing non-material, identifiable, and non-monetary characteristics of intangible assets, which are possessed and controlled by the enterprise itself. Hence, the enterprise accounting standards provide necessary conditions for its interests.