知识经济下无形资产会计计量的创新

The Innovation of Accounting Measurement on Intangible Asset Based on Knowledge Economy

在对现有的各种会计计量属性比较之后 ,认为应建立历史成本与公允价值相结合、表内计量与表外计量相结合的综合计量模式 ,才能满足会计信息使用人的需要。还分别对历史成本和公允价值计量方法进行了改进 ,以 R & D费用资本化来弥补现有历史成本计量法无法核算自创无形资产投入成本的不足 ,并依据 SFAC No.7设计出预期现金流量法替代现行的收益现值法来计量公允价值。

At the age of knowledge economic, accounting measurement on intangible assets has being challenged seriously.First,according to SFAC No.7,the paper analyzes how to apply fair value in measurement on intangible assets. Second , it advances historical cost measurement and the information disclosure of intangible assets. In conclusion, it innovates the accounting measurement on intangible asset.