【摘要】 自创无形资产的计价一直是会计界关注的焦点,争论的核心在于研究与开发费用是资本化还是费用化的问题。本文从自创无形资产的支出项目及计价方法入手,对比了不同国家对自创无形资产计价方法的差异,指出了自创无形资产研发支出费用法的不足,评价了我国新无形资产准则对自创无形资产计价方法的合理性。更多还原

【Abstract】 The measure of self-created intangible assets is always the focus of the enterprises and the researchers, and whether the research and development cost (R&&D cost) is capitalized or expensed is the core of the argument. After analyzing the cost items and measure methods, this paper compares the differences of the methods of measure of self-created intangible assets among different countries, indicates the shortcomings of the method of expenses on R&&D cost and comments the reasonability of the methods of measure of self-created intangible assets regulated by China new intangible asset accounting standard.更多还原