2006年新会计准则的出台对无形资产的会计处理产生了较大的影响。本文从无形资产的确认、计量、信息披露等方面对其新旧会计准则进行了比较,对其可能给企业造成的经济后果进行了分析,并提出新准则在实务中可能遇到的问题。 The promulgation of the new accounting standards in 2006 had a great impact on the accounting treatment of intangible assets. This article compares the old and new accounting standards from the aspects of confirmation, measurement and information disclosure of intangible assets, analyzes the economic consequences it may cause to the enterprise, and puts forward the problems that the new standard may encounter in practice.