乐视网无形资产处理的若干问题及其对策

Problems and Countermeasures of the Intangible Assets Handling of LETV

以乐视网的无形资产为研究对象,介绍了乐视网无形资产的构成,其中影视版权占比较大;对乐视网无形资产的处理进行了剖析,分别指出了无形资产的确认、摊销、资产减值及资本化过程中存在的问题;针对这四个方面的问题提出了相应的对策建议。

Taking the intangible assets of LETV as the research object,this paper introduces the composition of the intangible assets of LETV,among which the copyright of the film and television is relatively large.The treatment of the intangible assets of LETV is analyzed,and the problems in the confirmation,amortization,asset impairment and capitalization of the intangible assets are pointed out,and the four parties are pointed out.The corresponding countermeasures and suggestions are also put forward.