The Study Of The New Intangible Assets Rules' Applicability And Effect

This paper state the difference between the New Intangible Assets Rule and the Old Intangible Assets Rule, state the difference between the New Intangible Assets Rule and the International Intangible Assets Rule. It analyse the New Intangible Assets Rule's applicability and effect through integrate the instance of the corporations in our country. This paper point out the New Intangible Assets Rule's change, advantage position and inferior position of applicability, good and bad effect. And then advance some advice in order to make corporations register intangible assets well and truly.This paper emphasize the New Intangible Assets Rule's practicality . Through rigorous analyse , we can gained some conclusion: the New Intangible Assets Rule's applicability is not very good at the affirmance of intangible assets, at the division of research expense and exploiture expense, at the computation of remnant value. The New Intangible Assets Rule can bring many avail effect such as: advance the dependability of innovation, gather head country's strength of intangible assets. But, at the same time, the New Intangible Assets Rule also bring many adverse effect such as: increase estimative difficulty to accountants, produce occasion of unmerited surplus management. This paper put forward useful advice aim at upwards problem.