无形资产研发支出资本化与费用化分析及其会计处理

本文以我国会计准则要求为主轴,同时从经济学以及我国的基本国情出发,对无形资产研发支出的资本化与费用化问题进行了比较全面的探析,重点分析了无形资产研究阶段与开发阶段的界定、资本化的条件,并对资本化与费用化进行了比较分析,指出了两者对企业所得税的影响,为正确界定无形资产研究与研发活动、合理进行相关会计处理和财务信息披露提供参考意见.

An Analysis of Capitalization and Expenditure on Research and Development of Intangible Assets and Its Accounting Handling

Based on the requirements of accounting standards, this paper, from the point of economics and basic national conditions of China, conducts a more comprehensive analysis of capitalization and expenditure on research and development of intangible assets, analyzes the differences between research stage and development stage and the conditions of capitalization, makes a comparison between capitalization and expenditure and probes into the effect on business income taxes so as to provide references for differentiation between research stage and development stage of intangible assets and reasonable treatment of accounting and financial information disclosure.