本文選題：無形資產(chǎn)會(huì)計(jì) + 賬面價(jià)值��； 參考：《財(cái)會(huì)通訊》2002年05期

【摘要】：正 一、對(duì)無形資產(chǎn)投入的計(jì)量問題 《企業(yè)會(huì)計(jì)準(zhǔn)則——無形資產(chǎn)》第10條規(guī)定,“投資者投入的無形資產(chǎn),應(yīng)以投資各方確認(rèn)的價(jià)值作為入賬價(jià)值;但企業(yè)為首次發(fā)行股票而接受投資者投入的無形資產(chǎn),應(yīng)以該無形資產(chǎn)在投資方的賬面價(jià)值作為入賬價(jià)值”。上述對(duì)無形資產(chǎn)投入的計(jì)量至少存在以下4個(gè)問題: 1、首次發(fā)行股票而接受投資者投入無形資產(chǎn)的作價(jià)規(guī)定,同《公司法》第80條對(duì)發(fā)起人“也可以用實(shí)物、工業(yè)產(chǎn)權(quán)、非專利技術(shù)、土地使用權(quán)作價(jià)出資。對(duì)
[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.
【作者單位】： 重慶天健會(huì)計(jì)師事務(wù)所
【分類號(hào)】：F233

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1 田明;;無形資產(chǎn)[J];會(huì)計(jì)研究;1980年02期

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5 趙t，

本文編號(hào)：1871030