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传统企业中,会计核算以有形资产为核心,不确认无形资产或虽确认但低估无形资产,而在无形资产占主导的现代企业中,如果用有形资产的规则去套用无形资产,将会导致决策失误。因此,进行正确的科学的评估无形资产尤为重要。本文分析无形资产评估的几个问题。
Traditional enterprises, accounting for the tangible assets as the core, not recognized or underestimated the intangible assets, but underestimated the intangible assets, while in modern enterprises dominated by intangible assets, tangible assets if the rules apply to intangible assets, will lead to decision-making Mistakes. Therefore, it is particularly important to carry out the correct and scientific assessment of intangible assets. This article analyzes several issues of intangible assets assessment.