为规范无形资产的会计核算与管理,新《企业会计准则第6号——无形资产》(以下简称《新准则》)及《企业会计准则——应用指南》(以下简称《指南》),分别从无形资产确认、计量、处置和报废、披露等方面进行了规定和解释。笔者认为在运用无形资产新准则时应特别关注以下几个界限。 In order to standardize the accounting and management of intangible assets, the new Accounting Standard for Business Enterprises No. 6 - Intangible Assets (hereinafter referred to as the “New Standard”) and the “Accounting Standards for Business Enterprises - Application Guidelines” (the “Guidelines”) respectively From the confirmation, measurement, disposal and retirement of intangible assets, disclosure and other aspects of the provisions and explanations. The author believes that in the application of the new guidelines for intangible assets should pay special attention to the following boundaries.