无形资产会计的国际比较与鉴别..doc

摘要：本文分析了无形资产准则的相关规定，总结了其与固定资产趋同的几项会计处理，同时剖析了新准则在哪些方面可能留给企业操纵利润的空间，并在此基础上提出相应的建议。This paper analyzes the relevant provisions of the guidelines of intangible assets, summed up the convergence of fixed assets with several accounting and analysis of the areas in which new standards may leave room for companies to manipulate profits, and on this basis, make recommendations accordingly. With the global economic integration and accounting environment is constantly changing, our financial accounting standards must be further improved and perfected. With the improvement of cognitive ability and professional assessment of technology, some of the original financial statements divorced from the value of intangible assets other than the gradual and measured can be confirmed, it is necessary both from the narrow and broad sense of the intangible assets to be defined. Current accounting standards of China and the United States in the development of guidelines on intangibles, there are still some differences. Key words: Intangible Assets International Comparison International Experience 目 录 摘要 …………………………………………………………………………………………Ⅰ Abstract ………………………………………………………………………………………Ⅰ 目 录 …………………………………………………………………………………………Ⅱ 绪论 ……………………………………………………………………………………………1 1.新准则下无形资产会计处理解析 ……………………………………………………………1 1.1 相关概念 ………………………………………………………………………………1 1.1.1 概述 ………………………………………………………………………………1 1.1.2 外购延期付款的无形资产于同样条件下购入固定资产 …………………………1 1.1.3 自创无形资产与自行建造固定资产 ………………………………………………2 1.1.4 无形资产摊销与固定资产折旧 …………………………………………………2 1.2 新的无形资产准则造成企业可能进行利润操纵的手段分析 …………………………3 1.2.1 研究和开发阶段的划分标准难以把握 ……………………………………………3 1.2.2 摊销方法的可选择性 ………………………………………………………………4 1.2.3 公允价值的确定 …………………………………………………………………4 2.中美无形资产会计应用的比较研究 ………………………………………………………5 2.1中美无形资产内容及构成要素的比较 …………………………………………………5 2.2中美上市公司无形资产信息披露的比较 ………………………………………………5 2.3中美上市公司无形资产计量的比较 ……………………………………………………6 2.3.1初始计量的比较 …………………………………………………………………6 2.3.2后续计量的比较 …………………………………………………………………7 2.3.2