无形资产准则中的会计职业判断及其对财务的影响

The Accounting Profession Determine and Its Impact on Company Financial in Intangible Assets

会计职业判断越来越多地运用于会计实务处理中。随着无形资产会计处理的变化,会计职业判断相继会在研发支出的确认、无形资产的初始计量和后续计量中发挥直接或间接的作用,从而也影响着公司的财务指标。分析会计职业判断在无形资产会计处理中的运用及其对财务的影响,可以帮助信息使用者识别研发支出会计信息,提高会计信息的可用性,同时在一定程度上监督公司合理运用会计职业判断。

Accounting professional judgment plays a more and more important role in processing accounting objects.With the change in accounting treatment of intangible assets,the accounting profession judgments have direct and indirect effects on research and development expenditure,confirmation of initial measurement and subsequent measurement of the intangible assets.Thus,It also influences greatly on company financial index.The analysis on the impact of accounting judgment in intangible assets can help information users to recognize the RD expenditure information,improve the reasonable use of accounting information,as well as monitor accounting professional judgments.