无形资产核算是商业银行对无形资产的取得、转让、投资和摊销等的核算。无形资产是指不具有实物形态的非货币性资产,包括专利权、商标权、著作权、非专利技术、租赁权、土地使用权、自行设计并经鉴定的科研成果及软件系统等项目。
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.
因此本文希望通过对无形资产确认与计量方面的研究,提出对我国会计法规中无形资产核算部分的改进建议。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
同时也指出新准则中存在的问题,并提出了相关建议,以期更好地完善我国无形资产会计核算体系。
Meanwhile, the paper points out some main issues existing in the revised standards and gives relative Suggestions to perfect China's accounting standards system of intangible assets.
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