在经济全球化和国际资本市场一体化大环境下,我国的无形资产准则正积极向国际会计准则靠拢,在很多方面已基本实现了与国际会计准则的接轨,但是我们也应该看到两者还有一定的差异。本文试从比较国际会计准则和我国会计准则对研发费用及非货币性交易换入的无形资产的处理不同之处 Under the circumstances of economic globalization and international capital market integration, China’s guidelines for intangible assets are moving closer to international accounting standards. In many aspects, they have basically converged with IAS. However, we should also see that both There are some differences. This article tries to compare the difference between the international accounting standards and our accounting standards on the R & D expenses and intangible assets exchanged for non-monetary transactions