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.

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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.

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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.

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