本文關鍵詞：無形資產計量與股票定價——來自中國證券市場的經驗證據(jù)，由筆耕文化傳播整理發(fā)布。

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measurement of intangible assets

     Research on Accounting Measurement of Intangible Assets Based on the Viewpoint of Classified Characteristics

     基于分類特征視角的無形資產計量研究

短句來源

     An empiric analysis of the association between the measurement of intangible assets and stock prices

     無形資產計量與股票定價——來自中國證券市場的經驗證據(jù)

     Based on Ohlson model, this study examines the associations between the measurement of intangible assets and stock prices, and makes some conclusions as followed: 1 .The pricing multiples of intangible assets were bigger than that of tangible book value yearly from 1993 to 2002 except for 1994, this suggests that investors expect that intangible assets will make greater contribution to firm values.

     本文以修正的Ohlson模型為基礎,從多個角度考察了無形資產計量與股票定價的關系,得到以下結論 1、除了1994年外,在1993-1999,各年無形資產定價乘數(shù)都大于有形凈資產定價乘數(shù)。 說明投資者對無形資產價值具有較高的預期。

     The Research on the Confirm and Measurement of Intangible Assets under the Knowledge Economy

     知識經濟下無形資產會計確認與計量問題研究

短句來源

     Reflection over the Value Measurement of Intangible Assets created by China

     關于我國自創(chuàng)無形資產價值計量的反思

短句來源

     The Research on the Recognition and Measurement of Intangible Assets for High-tech Enterprise

     高新技術企業(yè)無形資產確認與計量問題探討

短句來源

     Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets.

     在現(xiàn)行制度和準則中 ,對無形資產的計價均遵循歷史成本原則 ,即按取得無形資產時所發(fā)生的實際成本計價。

短句來源

     Based on the beginning measurement,the medium-term measurement and the ending measurement of the existing intangible assets,and in light of the requirement of the intangibles assets' information under the conditions of knowledge economy,this paper analyzes the problems which exist in the current accounting measurement of intangible assets. On the above basis,this paper puts forward following suggestions,such as some intangible assets gained owing to non-monetary transactions and restructured debt. They should be measured based on the fair value;

     從研究現(xiàn)行無形資產初始計量、中期計量和期末計量入手,結合知識經濟條件下對無形資產信息的要求,分析了我國現(xiàn)行無形資產會計計量中存在的問題,在此基礎上提出了非貨幣性交易和債務重組取得的無形資產應按公允價值計量、自行開發(fā)成功無形資產的研究與開發(fā)費用應予以資本化和根據(jù)不同來源無形資產應選擇不同的計量方法等建議.

短句來源

     On Assets Measurement

     論資產計量

短句來源

     Test & Measurement

     測量與測試

短句來源

     On scientific measurement

     談施工中的科學測量

短句來源

     On the Measurement of Bibliometrics

     論文獻計量學的測量

短句來源

     Measurement of Fingers

     手指長度的測量及研究

短句來源

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  measurement of intangible assets

Study on the Measurement of Intangible Assets and Associated Reporting Practices.

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  本文關鍵詞：無形資產計量與股票定價——來自中國證券市場的經驗證據(jù)，，由筆耕文化傳播整理發(fā)布。