无形资产计量问题研究 Northern Economy and Trade
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.
归属于该无形资产开发阶段的支出能够可靠地计量。
The development expenditures of the intangible assets can be reliably measured.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
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