Exploration Of The Information Disclosure Of Intangible Assets

In a knowledge-based economy, the enterprises want to enlarge profit and their value, which greatly depends on the value of intangible assets. It mainly depends on the development of quality and quantity of intangible assets. On quality, intangible assets contribute more value than physical assets; On quantity, the proportion of intangible assets are bigger and bigger, so the quality and quantity of the intangible assets become important for the enterprises' key competitiveness. Because of above-mentioned reasons, benefit-correlated person pay more attention to the information disclosure of intangible assets. However, the insufficient current situation of information disclosure is unable to meet the needs of economic development of knowledge. The author attempt to improve the information disclosure of intangible assets by analyzing the uncertainty of intangible assets, and have drawn lessons from Wallman,(committee member of SEC) "the future of financial reporting: colored method" and LinBin "Uncertainty accounting ",therefore, intangible assets can be divided five layers to be disclosed , called " five layers of three kinds disclosure ".This text is divided into four parts, the relevant concept and theoretical foundation of information disclosure of the intangible assets ; uncertainty in the intangible assets; Current situation , existing problem and reason analysis of information disclosure of intangible assets; The reform of information disclosure of intangible assets based on uncertain characteristic.The first part has introduced the relevant concept and theoretical foundation of information disclosure of intangible assets. Such as the concepts and features of the intangible assets; Definition and principle of information disclosure; Principal-agent theory and Signaling theory; putting forward the definition of the relevant concept of information disclosure of intangible assets.The second part analyses about the uncertainty of the intangible assets. On the basis of the uncertainty, has defined the uncertainty, I draw lessons from the uncertainty on philosophy and information economics, in order to analyze the uncertainty of intangible assets. Secondly, from the reason analyzing we know that the complexity and particularity of the intangible assets make the intangible assets have uncertainty of future profits and life-span.The third part describes the current situation of intangible assets, summarizes the existing problem, and has analyzed its reason. The insufficient of information disclosure...