标题:Comparison and Accounting Operation of the Confirmation and Measurement of Intangible Asset under the New and Former Accounting Standards
Key words: Intangible Asset (I.A.)
Confirmation and Measurement确认计量
Comparison of Accounting Standards会计准则比较
accounting operation会计处理
Abstract: Along with the continuously progress of the Glob-integration in the world economy, our accounting system for business enterprises should also be geared to international norms. To fit the development of China’s economy, The Accounting Standards for Business Enterprises (ASBEs) has been revised by the Ministry of Finance and formally put into practice since January 1, 2007 , with some remarkable changes in respect of the Intangible Asset (I.A.). In order to properly understand and perform accounting operation, it is particularly important to compare the changes in terms of the confirmation and measurement of I.A.. The ASBEs fully exhibit our unanimous accounting system with the international accounting principle, thus having significant meaning for perfecting our accounting system of business enterprises, improving quality of accounting information and speeding up the internationalization of China’s economy.
The further revised Accounting Standards for Business Enterprises No.6 --Intangible Asset shows a remarkable change in the intangible asset. In the paper, contrasts are made from two angles: the one is the changes in the confirmation and original measurement of I.A,; the other is the change in the subsequent measurement of I.A., as compared the new ASBEs with the former Standards about the changes of intangible asset. Also a study is conducted on the accounting operation under the new ASBEs , while an evaluation on the new edition is finally presented, including the author’s opinions on both of the positive effects and the shortages of the new ASBEs, aiming at deeply studying and properly holding the accounting method.
参考资料:《企业会计准则》英文本;英汉财经大词典-石油工业出版社1986
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