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Study Of Identifiable Intangible Assets Accounting In China

Posted on:2004-01-13Degree:MasterType:Thesis
Country:ChinaCandidate:R LiuFull Text:PDF
GTID:2156360122965041Subject:Accounting
Abstract/Summary:PDF Full Text Request
Identifiable intangible assets accounting is a traditional concept that presents great challenges in China. It is important therefore that we should study it, put forward our own findings and viewpoints and integrate our findings into the existing advanced theories. In this thesis, the author mainly focuses on the current identifiable intangible assets accounting problems in China, which include the difference in the definition of identifiable intangible assets accounting between China and developed western countries, the delimitation of identifiable intangible asset items, the recognition, amortization and the disclosure and analysis of identifiable intangible assets. The solutions to these problems are closely related to not only the transplantation and incorporation of foreign identifiable intangible assets theories and standards into those of China, but also the mutual comparison, adaptation and acceptance of business accounting systems between China and foreign countries.In chapter 1, the study goals of the dissertation are described, the current status of identifiable intangible assets accounting at home and abroad is reviewed and theoretical foundations for identifiable intangible assets accounting research are proposed, hi chapter 2, the definition of identifiable intangible assets according to its features is given, the importance and necessity of the classification of intangible assets to establish complete and independent subject systems of identifiable intangible assets accounting, the existing classifications on identifiable intangible assets at home and abroad are introduced, and the general and special rules for identifying intangible assets in accounting are proposed. In chapter 3, the recognizable features and measurable properties of identifiable intangible assets are analyzed. In chapter 4, the variation patterns of identifiable intangible assets are classified to indicate the valuation changes of identifiable intangible assets. In chapter 5, based on the published data from some stock companies, a set of improved evaluation indices for analyzing identifiable intangible assets is established and examined. The analyzed results are tallied with the practical findings.In conclusion, the summary of the whole work is presented, the original findings pointed out, and recommendations made for further study about identifiable intangible assets accounting.
Keywords/Search Tags:Identifiable intangible assets, Economic essence, Business accounting, Disclosure, Statement analysis
PDF Full Text Request
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