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一、无形资产定义及确认条件的变化新准则对无形资产进行了重新定义,即无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。将不可辨认的无形资产明确地从无形资产准则中分离出来,不允许企业将自创商誉以及内部产生的品牌、报刊名等确认为无形资产。新准则之所以这样规范主要原因在于: 1．很难对与这些资产有关的、流入企业的经济利益做出科
I. The Definition of Intangible Assets and the Change of Confirmation Conditions The new standard redefines the intangible assets, that is, intangible assets refer to the identifiable non-monetary assets that are not owned or controlled by the enterprise. The unidentifiable intangible assets are clearly separated from the intangible assets standards, and enterprises are not allowed to recognize their own goodwill as well as internally generated brands, newspaper names and the like as intangible assets. The main reason why the new standard is so regulated is: 1. It is difficult to make a division with the economic benefits of inflows into the enterprise in relation to these assets