新会计准则下无形资产会计解析

随着企业智力资源投入的增加，无形资产在未来会计中的地位也愈益重要。为此，我国颁布的新会计准则在无形资产方面作出了相应变革。本文分析了新会计准则下无形资产的定义，无形资产的初始计量和后续计量，并对无形资产的确认条件、研究开发费用的支出、无形资产的摊销及借款费用等问题进行了若干思考。

On intangible assets accountancy under new accountancy rule

With more and more enterprise intellectual resources invested, the position of intangible assets in accountancy becomes more and more important. Therefore, the new Accountancy Rule published by our country makes corresponding adjustments in the part of intangible assets. This essay analyzes the definition of intangible assents, the initial and succeeding measures of intangible assets unde a new accountancy rule. Also, it discusses the following issues： the confirming conditions of intangible assets, expenses of researching and developing, intangible assets amortizing and loan expenses.