无形资产研发费用处理浅析

发布时间：2018-03-13 01:09

本文选题：无形资产　切入点：研发　出处：《财会通讯》2013年01期 　论文类型：期刊论文

【摘要】：正一、我国会计准则对无形资产研发费用会计处理的规定2006年我国颁布的《企业会计准则第6号——无形资产》对无形资产研发费用的处理做出了新的详细规定。准则中将企业的整个研究开发过程划分为研究和开发两个阶段,对支出分别进行处理。研究阶段是为进一步的开发活动进行了各方面的准备,从这一阶段看项目能否进一步开发或形成无形资产具有很大的不确定性,而开发则是在完成了研究工作的基础上进行的,很大程度上已
[Abstract]:Jung-ichi, Regulations on the accounting treatment of intangible assets R & D expenses in our country the Accounting Standards for Enterprises No. 6-Intangible assets issued on 2006 made new detailed provisions on the treatment of R & D expenses of intangible assets. The whole research and development process of an enterprise is divided into two stages: research and development. Separate treatment of expenditures. The research phase is a preparation for further development activities, from which there is considerable uncertainty as to whether the project can further develop or form intangible assets. However, the development is carried out on the basis of the completion of the research work, and to a large extent has been done.
【作者单位】：河北省道路运输管理局;
【分类号】：F233

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