The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting.

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。

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Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times, such as the problem of recognize, measurement amortization.

接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。

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Part I: Identification and measurement of the intangible assets.

本文分五个部分：第一部分：无形资产的确认与计量。

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