主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。
Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
文章论述了无形资产的确认、无形资产计量以及无形资产核算的新思路。
The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting.
第一部分介绍了无形资产信息披露的相关概念及其理论基础。如无形资产的概念和特征；
The first part has introduced the relevant concept and theoretical foundation of information disclosure of intangible assets.
在这之后，把期权的B - S模型及二叉树模型应用于无形资产的价值评估中，并由此建立了无形资产的实物期权定价模型及其参数确定方法。
The B-S model and binary model are used in the evaluation of intangible asset and real option pricing model and identification of its parameters are formed accordingly.
在这之后，把期权的B - S模型及二叉树模型应用于无形资产的价值评估中，并由此建立了无形资产的实物期权定价模型及其参数确定方法。
The B-S model and binary model are used in the evaluation of intangible asset and real option pricing model and identification of its parameters are formed accordingly.
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