Comparative Study On Accounting Of Intangible Assets At Home And Abroad

Accounting is the outcome of social economic activities, and it providing a service for the social economic activities。Therefore, it will develop along with the economic level, accompanying with economic reform to turn deeply. The coming of the knowledge-based economy, compete becomes more and more acute, business enterprises need to depend on high-tech to obtain competitive advantages to overcome her opponent。Science and technology play an important role in market。According to the trend of the economic development, the phenomenon that accounting attach important to tangible assets and look down on intangible assets must be changed. In recent years, our country setted up a series of accounting standards and accounting system for business enterprise, especially the accounting standards setted in 2006, it cause the accounting of intangible assets more and more complexity and satisfy accounting information user's request.Nevertheless, if you detailed research our accounting laws in concerning intangible assets, still feel there existence many shortages, for example the accounting scope narrow and the amortisation method too simple etc..Therefore, this thesis studies the comparison of the domestic and international intangible assets, drawing lessons from the foreign intangible assets, promoting the improvement in accounting of intangible assets.There are 4 chapters in this thesis:Chapter 1 is about the conception of intangible assets. This chapter analyses the particular characteristic of intangible assets,and defines intangible assets.Firstly,this chapter reviews the definition of"intangible assets"at home and abroad,and privides a new definition for intangible assets;then discusses the characteristics of intangible assets.Secondly,under the definition of intangible assets,the author studies...