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企业自创商誉以及企业内部产生的无形资产不确认为无形资产,如企业内部产生的品牌、报刊名等。但是,由于确定研究和开发费用是否符合无形资产的定义和相关特征、能否或者何时能够为企业产生预期未来经济利益以及成本能否可靠的计量尚存在不确定因素。因此,研究与开发活动发生的费用除了要遵循无形资产确认和初始计量的一般要求外还需要满足其
The self-made goodwill of an enterprise and the intangible assets generated within the enterprise are not recognized as intangible assets, such as brand names and newspapers and periodicals produced within an enterprise. However, uncertainties exist when determining whether research and development costs are in line with the definition and characteristics of intangible assets, and whether there is an uncertainty as to whether the enterprise can generate the expected future economic benefits and whether the costs can be measured reliably. As a result, costs incurred in research and development activities need to be met in addition to the general requirements for confirmation and initial measurement of intangible assets