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在知识经济时代,无形资产在企业中的地位越来越重要,提供相关、可靠的无形资产会计信息有助于信息使用者的正确决策。本文仅从无形资产的确认入手,对新旧会计准则进行比较,并结合国际会计准则,认为新准则相比旧准则在一些重要方面发生了变革,体现了国际趋同,也给企业的盈余管理提供了空间,给会计实务带来了新的挑战。同时,本文还针对无形资产确认的会计准则仍需完善的地方提出一些建议。
In the era of knowledge-based economy, the status of intangible assets in the enterprise is more and more important. Providing relevant and reliable accounting information of intangible assets will help the information users to make correct decisions. This article starts with the confirmation of intangible assets and compares the old and the new accounting standards. Combined with the international accounting standards, I think the new standard has changed in some important aspects compared with the old one, reflecting the international convergence and providing the enterprise with earnings management Space, to the accounting practice has brought new challenges. At the same time, this article also put forward some suggestions for the areas where the accounting standards for the recognition of intangible assets still need to be improved.