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中国国家财政部颁布的《资产评估准则——无形资产》规定的无形资产的评估方法主要包括成本法、收益法和市场法。适用于无形资产评估的方法应该是成本法和收益法。国外在无形资产交易事务中也有采用比例法的。一、通行的评估方法(一)成本法成本价格即无形资产的开发、设计、研制、购置过程中的全部费用,是准确计量无形资产价值的尺度,也是无形资产价值补偿的依据。
The assessment methods of intangible assets stipulated in the “Assets Evaluation Criteria - Intangible Assets” promulgated by the Ministry of Finance of the PRC mainly include the cost method, income method and market method. The methods applied to the evaluation of intangible assets should be the cost method and the income method. Foreign countries also adopt the proportional method in the transaction of intangible assets. First, the prevailing assessment methods (A) cost method Cost price that intangible assets development, design, development, acquisition process of the entire cost is an accurate measure of the value of intangible assets scale, but also the basis for the value of intangible assets compensation.