發(fā)布時(shí)間：2018-03-13 01:09

  本文選題：無(wú)形資產(chǎn)　切入點(diǎn)：研發(fā)　出處：《財(cái)會(huì)通訊》2013年01期 　論文類型：期刊論文

【摘要】：正一、我國(guó)會(huì)計(jì)準(zhǔn)則對(duì)無(wú)形資產(chǎn)研發(fā)費(fèi)用會(huì)計(jì)處理的規(guī)定2006年我國(guó)頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則第6號(hào)——無(wú)形資產(chǎn)》對(duì)無(wú)形資產(chǎn)研發(fā)費(fèi)用的處理做出了新的詳細(xì)規(guī)定。準(zhǔn)則中將企業(yè)的整個(gè)研究開發(fā)過程劃分為研究和開發(fā)兩個(gè)階段,對(duì)支出分別進(jìn)行處理。研究階段是為進(jìn)一步的開發(fā)活動(dòng)進(jìn)行了各方面的準(zhǔn)備,從這一階段看項(xiàng)目能否進(jìn)一步開發(fā)或形成無(wú)形資產(chǎn)具有很大的不確定性,而開發(fā)則是在完成了研究工作的基礎(chǔ)上進(jìn)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.
【作者單位】： 河北省道路運(yùn)輸管理局;
【分類號(hào)】：F233

【參考文獻(xiàn)】

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