Financial Treatment Of Intangible Assets: Value Definition Is Easy To Bubble.

intangible assets Financial treatment It seems to be a "trifle" which seems to touch only one point. In fact, this is indeed a matter of great importance to the whole situation. Xiao Xiao believes that the financial treatment of intangible assets should be judged comprehensively by the relevant policies of the state. Some policies that are not compatible with the present state should be put forward to influence the optimization of policies.

Li Xingwei, a doctor in charge of Finance in capital trading University Inc, believes that the in-depth study of intangible assets has a strong practical guiding significance. However, we must jump out of the financial category to view intangible assets and its accounting treatment methods, especially to analyze the specific business models in the development of real industries.

Li Xingwei thinks, about culture industry With the development of copyright intangible assets accounting, we can learn from the financial management mode of Taiwan Industrial Technology Research Institute, "hold two heads and regulate the middle". That is to say, one is the entry of intangible assets, and we need a subdivision of accounting portfolios so that the relevant R & D expenditures for copyright development or purchase can be recognized by the relevant departments of Finance and taxation, so that intangible assets can be accounted for practically operable. How can the export of intangible assets be transferred? This involves the valuation of intangible assets recognized by the market, and the middle of regulation mainly refers to the standardized management of the process of intangible assets accounting, internal accounting transfer and external transactions.

On the practical significance of the theory of intangible assets to accounting practice in Beijing accounting Jiang Jun, an associate professor of the Institute, believes that the handling of intangible assets requires multiple synergies to solve the problem of "system ambiguity".

Jiang Jun suggested that the first is the coordination of tax laws and accounting standards. As a cultural and creative industry, I am afraid there is a synergy between the accounting standards and the tax law. For example, Professor Changchun said: "so far, the tax law does not recognize the various kinds of assets impairment in accounting."

Second, the coordination of operational level, the issuers of securities dealers, CPA, CPV, and possibly lawyers, this intermediary agency and issuer may need to discuss specific tax or accounting treatments, such as depreciation and amortization of intangible assets, on specific product and business models of specific enterprises. CPA only has a reliable business model before it can put forward specific accounting treatments according to the business model, including whether such assets are accounted for, whether it is necessary to enter the inventory, whether it can reflect the intangible assets, or the capitalization of R & D expenses.