中外无形资产比较概述

Comparative Summary of Chinese and Foreign Intangible Assets

国际、美国及国内会计准则中无形资产在定义、确认、种类三方面有共同点也有不同之处,具体表现在 无形资产的本质属性、是否纳入商誉、确认标准、认列可辨认无形资产的标准等问题上各有优劣。通过比较分析, 为今后会计准则的制定提供了可靠借鉴。

In international, American and Chinese accounting standards, intangible assets have similarities and differences in three aspects: definition, confirmation and kind. In detail, these standards have advantages and disadvantages respectively in the essential attribute of intangible assets, confirmation criterion, and etc. Through comparative analysis, this paper offers a reliable reference for the constitution of accounting standards in the future.