无形资产是早已存在的事实，但纳入会计核算的历史并不太长。国际上开始核算无形资产，也只是上世纪末、本世纪初的事，直到现在，美、英、法、德、日、澳、加等国关于无形资产的核算内容和方法也不尽一致，甚至有着较大差异；至于苏联和改革前的中国，是不核算无形资产的。改 Intangible assets is a long-standing fact, but the history of accounting into the not too long. The international accounting of intangible assets is only the end of the last century and the beginning of this century. Up till now, the contents and methods of accounting for intangible assets in the United States, Britain, France, Germany, Japan, Australia and Canada have not been consistent. There is a big difference; as for the Soviet Union and China before the reform, is not accounting for intangible assets. change