本文關(guān)鍵詞：無(wú)形資產(chǎn)計(jì)量與股票定價(jià)——來(lái)自中國(guó)證券市場(chǎng)的經(jīng)驗(yàn)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(lèi)特征視角的無(wú)形資產(chǎn)計(jì)量研究

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

     無(wú)形資產(chǎn)計(jì)量與股票定價(jià)——來(lái)自中國(guó)證券市場(chǎng)的經(jīng)驗(yàn)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(chǔ),從多個(gè)角度考察了無(wú)形資產(chǎn)計(jì)量與股票定價(jià)的關(guān)系,得到以下結(jié)論 1、除了1994年外,在1993-1999,各年無(wú)形資產(chǎn)定價(jià)乘數(shù)都大于有形凈資產(chǎn)定價(jià)乘數(shù)。 說(shuō)明投資者對(duì)無(wú)形資產(chǎn)價(jià)值具有較高的預(yù)期。

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

     知識(shí)經(jīng)濟(jì)下無(wú)形資產(chǎn)會(huì)計(jì)確認(rèn)與計(jì)量問(wèn)題研究

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     Reflection over the Value Measurement of Intangible Assets created by China

     關(guān)于我國(guó)自創(chuàng)無(wú)形資產(chǎn)價(jià)值計(jì)量的反思

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

     高新技術(shù)企業(yè)無(wú)形資產(chǎn)確認(rèn)與計(jì)量問(wèn)題探討

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     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(zhǔn)則中 ,對(duì)無(wú)形資產(chǎn)的計(jì)價(jià)均遵循歷史成本原則 ,即按取得無(wú)形資產(chǎn)時(shí)所發(fā)生的實(shí)際成本計(jì)價(jià)。

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     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(wú)形資產(chǎn)初始計(jì)量、中期計(jì)量和期末計(jì)量入手,結(jié)合知識(shí)經(jīng)濟(jì)條件下對(duì)無(wú)形資產(chǎn)信息的要求,分析了我國(guó)現(xiàn)行無(wú)形資產(chǎn)會(huì)計(jì)計(jì)量中存在的問(wèn)題,在此基礎(chǔ)上提出了非貨幣性交易和債務(wù)重組取得的無(wú)形資產(chǎn)應(yīng)按公允價(jià)值計(jì)量、自行開(kāi)發(fā)成功無(wú)形資產(chǎn)的研究與開(kāi)發(fā)費(fèi)用應(yīng)予以資本化和根據(jù)不同來(lái)源無(wú)形資產(chǎn)應(yīng)選擇不同的計(jì)量方法等建議.

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     On Assets Measurement

     論資產(chǎn)計(jì)量

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     Test & Measurement

     測(cè)量與測(cè)試

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     On scientific measurement

     談施工中的科學(xué)測(cè)量

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     On the Measurement of Bibliometrics

     論文獻(xiàn)計(jì)量學(xué)的測(cè)量

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     Measurement of Fingers

     手指長(zhǎng)度的測(cè)量及研究

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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(guān)鍵詞：無(wú)形資產(chǎn)計(jì)量與股票定價(jià)——來(lái)自中國(guó)證券市場(chǎng)的經(jīng)驗(yàn)證據(jù)，，由筆耕文化傳播整理發(fā)布。