Intangible Assets Valuation Research For Purpose Of Financial Report

With the extension of the assessment, evaluation and accounting areas are continuous blending, the research on the valuation for financial report is born. Especially intangible assets evaluation research for the purpose of the financial report is more special characteristics. The research on the valuation for financial report is the emerging business. And intangible assets own their particularities, making intangible assets evaluation research for the purpose of the financial report has encountered many difficulties in theory and practice. The reason is that we don't systematically analyze the particularities of intangible assets evaluation research for the purpose of the financial report in theory and practice.This essay based on the point mentioned above, includes seven parts. The first part points out the research background, the domestic and foreign research present situation, the research idea , main content and major innovations and insufficient. The second part points out the related concepts about intangible assets evaluation research for the purpose of the financial report, and particularities of intangible assets evaluation research for the purpose of the financial report. This section is the theoretical basis of intangible assets evaluation research for the purpose of the financial report. The third part points its basic theoretical problem on basis of the second part, and different manifestations on evaluation objects,evaluation assumptions,evaluation value types . The forth part points the evaluation method for intangible assets evaluation research for the purpose of the financial report. Different assessment methods fit different intangible assets. This part mainly points the applications of income method in this business, and How to consider and quantificat the,and use age. The fifth part, through the application cases, specifically displays and reflects the ideas and methods how to determined of the above factors and related parameters .The sixth part, in view of the above the main research contents, puts forward the research conclusion .This papers systematically analyzes intangible assets valuation research for the purpose of the financial report in theory and practice. In theory, According to the particularities of intangible assets valuation research for purpose of financial report, it points the basic theoretical problems of intangible assets evaluation research for purpose of financial report. In practice, this papers mainly points income method in intangible assets evaluation research for purpose of financial report. In Income amount, According to the particularities of intangible assets valuation research for the purpose of the financial report, We should introduce correction coefficient .This papers riches the intangible assets evaluation research for the purpose of the financial report in theory, in practice, promotes the methods of the intangible assets evaluation research for the purpose of the financial report.