| 信息不对称条件下无形资产减值测度研究(Ⅱ)———无形资产减值测度的目标、原则、标准及路径分析 |
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| 引用本文： | 汤湘希,周海涛,汪海粟.信息不对称条件下无形资产减值测度研究(Ⅱ)———无形资产减值测度的目标、原则、标准及路径分析[J].财会通讯,2006(8). |
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| 作者姓名： | 汤湘希 周海涛 汪海粟 |
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| 作者单位： | 中南财经政法大学/知识产权研究中心 湖北武汉430073(汤湘希，周海涛)，苏州工业园国家税务局 江苏苏州215000(汪海粟) |
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| 基金项目： | 国家自然科学基金项目“信息不对称条件下的无形资产减值测度研究”(项目编号70472083)的阶段性研究成果。 |
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| 摘 要： | 本文从会计信息供求关系矛盾及其协调入手,分析无形资产减值测度信息的供求状况及其减值测度的目标定位问题;同时提出了无形资产减值测度目标的原则,根据不同计量特征分别建立其减值测度标准与路径。
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| 关 键 词： | 无形资产 减值测度 测度标准 |
The Objective,Principles,Criteria and Approaches of Intangible Assets Measuring Impairment |
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| Tang Xiangxi Zhou Haitao Wanghaisu.The Objective,Principles,Criteria and Approaches of Intangible Assets Measuring Impairment[J].Communication of Finance and Accounting,2006(8). |
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| Authors: | Tang Xiangxi Zhou Haitao Wanghaisu |
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| Abstract: | In the view of the supplying and demanding contradiction and its concert about accounting information, this paper cards further and analyses detailed the supplying and demanding situation of measuring intangibles impairment information; and studies the target orientation of measuring intangibles impairment based on the above-mentioned analysis. In the same time, this paper builds up several measuring principles and discusses the general measuring criteria and approaches for realizing the measuring objective of intangibles impairment. |
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| Keywords: | Ntangible assets Measuring impairment Measuring criteria |
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