【摘要】 自创无形资产是完全资本化或费用化,还是一并确认或分阶段确认,目前在财会界依然众说纷纭。本文借鉴国际会计准则的相关规定,结合我国实际,对自创无形资产不确定性的表现和会计对自创无形资产的传统处理进行了分析,最后提出了在知识经济条件下自创无形资产会计确认和披露的创新。更多还原

【Abstract】 It is still uncertain whether self-made intangible assets are complete capitalization or costs-specific in the accounting line.Based on relevant provisions of international accounting standards under China’s actual situation,this paper analyzes the uncertainty of intangible assets accounting for intangible assets and its traditional treatment.Finally,it advances innovative ways of accounting confirmation and disclosure of self-made intangible assets.更多还原