无形资产计价、重估价及会计信息披露问题研究

On the Valuation and Re-evaluation of Intangible Assets & Disclosing of Account Information

自创无形资产的计价方法多种多样 ,不同类型的企业应根据具体情况有所选择。但是 ,我国企业会计准则讨论稿建议的无形资产重估价范围、账务处理方法以及会计信息披露方法存在一些问题 ,如不能反映无形资产的真实价值、不符合配比原则、不便于考核无形资产研究开发的投资效益、无形资产重估价不准等 ,应予改进。

There are various self-established valuation methods of intangible assets, from which different types of enterprises shall select one that best complies with their respective situations. The re-evaluation range of intangible assets, the method of dealing with account and the method of disclosing account information, which is proposed in the discussion manuscript of 'Guiding Principle of Enterprise Accounting of China' shall be improved.