浅析新会计准则对无形资产核算的影响

Influence of New Accounting Standard on Intangible Asset Accounting

财政部于2006年颁布了《企业会计准则第6号——无形资产》,相比于旧会计准则,新准则的变化较大。本文对新准则下无形资产的核算进行了探讨,肯定了新准则对无形资产核算的改进,同时指出了新准则下无形资产对企业财务核算的影响,提出了完善无形资产核算的建议。

Compared with the old accounting standard, the Accounting Standard for Business Enterprises No. 6--Intangible Asset （New Accounting Standard） promulgated by Treasury Department on February 15, 2006 has made a lot of changes. Intangible assets accounting under new standards was analyzed, improvement made by new standards on intangible assets was confirmed, influences of intangible assets on business financial accounting made by new standards were pointed out and suggestions on improvement were put forward.