企业研究开发费用的费用化还是资本化，是企业自创无形资产计价的核心问题，也是企业自创无形资产价值是否真实的关键问题。 国际会计准则规定：“研究费用应在其发生的期间确认为费用，并且不应在其后的期间确认为资产。”对于开发费用则规定：“当项目开发费用符合下述所有标 The cost of research and development of enterprises or capitalization is the core issue of enterprise self-intangible assets valuation, but also the value of the enterprise’s own intangible assets is the real key issue. IAS stipulates that “research costs should be recognized as an expense in the period in which they are incurred and should not be recognized as an asset in subsequent periods.” For development costs, it states: "When project development costs meet all of the following criteria