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Intangible Assets, Capitalized Operating Problems

Posted on:2003-10-25Degree:MasterType:Thesis
Country:ChinaCandidate:M ZhangFull Text:PDF
GTID:2206360062990150Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the arrival of intellectual economy, science and technology is becoming the main impetus of development of economy. In high technology enterprises that are indications of intellectual economy, the rate of intangible assets is larger and larger and the contribution of intangible assets more and more important. Thus, the use of intangible assets should be taken into serious consideration as capitalization operation of intangible capital by means of financing and external investment. Here are my points of view on the important question of capitalization operation of intangible capital for enterprises in intellectual economy.From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.
Keywords/Search Tags:Intellectual economy, Intangible assets, Capitalization operation of intangible assets
PDF Full Text Request
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