修订前后无形资产会计准则比较

• 作 者: 李迎军
• 机 构: 冀东水泥吉林有限责任公司,
• 出 处: 财会通讯(理财版)
• 发表日期: 2006年Z1期
• 关键词: 无形资产会计 可辨认无形资产 企业合并 摊销方法 费用化 商誉 企业内部研究 无形资产成本 预计使用年限 入账价值

一、适用范围不同原准则在引言中规定,无形资产准则不涉及企业合并中产生的商誉,但同时规定,无形资产分为可辨认无形资产和不可辨认无形资产,不可辨认无形资产是指商誉。其表述前后矛盾,概念不清晰。修订后的准则在总则中明确规定不包括商誉,企业合并中形成的商誉,适用《企业会

First, the scope of application Different from the original guidelines in the introduction, the guidelines for intangible assets does not involve business combinations generated goodwill, but at the same time provides that the intangible assets are divided into identifiable intangible assets and unrecognizable intangible assets, unrecognized intangible assets refers to the business reputation. Its expression is inconsistent and the concept is not clear. The revised guidelines in the general provisions of the express provision does not include goodwill, goodwill formed in business combinations, the application of "business will be