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無形資產會計問題研究

時間:2019-06-23 20:53來源:畢業論文
論文是從無形資產的意義下手,對無形資產的研究方法、內容、確認、后續計量、攤銷及現狀等重要問題進行了闡述,著重表明了無形資產確認和計量問題

摘要:無形資產是指在企業持有且控制的沒有實物形態的可辨認非貨幣性資產,無形資產具有狹義與廣義之分,在廣義上,無形資產有貨幣、應收、商標權、專利權等,其無物質實體,而是某些權利及技能技術。可是,在會計中一般把無形資產作為狹義理解,就是把商標權和專利權等等稱之無形資產。這些年來在會計范圍內探討的重點就是無形資產會計理論跟實務。這篇論文是從無形資產的意義下手,對無形資產的研究方法、內容、確認、后續計量、攤銷及現狀等重要問題進行了闡述,著重表明了無形資產確認和計量問題,并且對現行無形資產攤銷規定以及攤銷方法選擇發表自己的看法,并且提出自己的思考,繼而通過闡述無形資產會計現狀及產生的問題對其進行分析以及對其存在的問題提出了建議。36574
畢業論文關鍵詞: 確認、后續計量、攤銷、現狀、建議
Intangible assets accounting studies
Abstract:Intangible assets refers to the enterprises and controlled without physical form of identifiable non-monetary assets, intangible assets is a points, as well as general in intangible assets in the broadest sense of the currency, accounts receivable, trademarks, patents, etc., because its material entity, but there are certain rights and technical skill. In accounting, however, the general understanding of the intangible assets as a narrow sense, is the trademark and patent and so on intangible assets. Within the scope of accounting to discuss over the years, the emphasis is the intangible assets accounting theory and practice. From the meaning of the intangible assets, this paper, the research method and content of intangible assets, recognition and subsequent measurement, amortization, and expounded the current situation and other important problems, mainly show the recognition and measurement of intangible assets, and to the provisions of the current amortization of intangible assets and amortization method of choice to her comments, and put forward their own thinking, and then through the elaboration of intangible assets accounting present situation and problems on the analysis and the existing problems are proposed. 源`自!六^維"論^文;網www.aftnzs.live
Key words:confirmation, subsequent measurement,amortization, present situation, suggestion
目錄
緒論6
  (一)研究的目的與意義•6
  1.研究目的•6
  2.研究意義•6
  (二)無形資產會計研究背景•6
  (三)國內外研究現狀6
  1.國內研究現狀•6
  2.國外研究現狀•7
  (四)發展趨勢•7
一、無形資產的確認與計量 8
  (一)無形資產確認的含義與標準•8
  1.無形資產確認的含義8
  2.無形資產確認標準 8 
  (二)對中國無形資產確認標準的看法以及建議•10
  1.對中國無形資產確認標準的看法10
  2.對中國無形資產確認標準的建議10
  (三)無形資產會計計量的含義與標準11
  1.無形資產會計計量的含義11
  2.無形資產會計計量的標準11
  (四)無形資產的計量屬性11
  1.無形資產的計量屬性的種類11
  2.各種計量屬性的比較選擇11
  (五)無形資產的后續計量12
二、無形資產攤銷14
  (一)無形資產攤銷的現行規定14
  (二)無形資產攤銷方法的選擇14
  (三)對我國無形資產攤銷的思考14
三、無形資產會計問題16
  (一)中國無形資產會計的現狀及存在的問題•16
  1.中國無形資產會計的現狀16
  2.中國無形資產會計存在的問題16
  (二)解決我國無形資產會計問題的對策18 無形資產會計問題研究:http://www.aftnzs.live/kuaiji/20190623/35076.html
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