对无形资产会计准则的几点质疑

发布时间：2018-05-10 21:46

本文选题：无形资产会计 + 账面价值　；参考：《财会通讯》2002年05期

【摘要】：正一、对无形资产投入的计量问题《企业会计准则——无形资产》第10条规定,“投资者投入的无形资产,应以投资各方确认的价值作为入账价值;但企业为首次发行股票而接受投资者投入的无形资产,应以该无形资产在投资方的账面价值作为入账价值”。上述对无形资产投入的计量至少存在以下4个问题: 1、首次发行股票而接受投资者投入无形资产的作价规定,同《公司法》第80条对发起人“也可以用实物、工业产权、非专利技术、土地使用权作价出资。对
[Abstract]:First, the measurement of the input of intangible assets [Enterprise Accounting Standards-Intangible assets] Article 10 stipulates that "the intangible assets invested by investors shall be accounted for by the value recognized by the parties to the investment;" However, the book value of the intangible assets in the investor shall be taken as the entry value of the intangible assets received by the investors for the initial issuance of stocks. " There are at least four problems in the measurement of the intangibles: 1. The provisions on the pricing of intangibles invested by investors in the initial issue of stocks, the same as Article 80 of the Company Law, "may also use material objects and industrial property rights," Non-patented technology and land use right shall be valued as capital contribution. Yeah.
【作者单位】：重庆天健会计师事务所
【分类号】：F233

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