无形资产评估中文外文文献Word下载.docx
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班级财务xxxx
学号xxxxxxxx
姓名xxxxxxx
指导教师xxxxxx
2012年5月10日
Intangibleassetsappraisalandtheout-of-standardcountermeasures
EnzoBaglieri
VittorioChiesa
AlbertoGrando
ABSTRACT
Intangibleassetsareincreasinglyconsideredtheultimaterootsofcompany’ssuccess.
ThispaperaimstoproposeamethodtoestimatethevalueembeddedinR&
Dactivities,
whichcouldbeusedfor:
(i)aunatantumevaluationofafirm’svalue,relatedto
specificactionssuchasmergers,acquisition,etc.;
and(ii)aperiodicevaluation,with
theperspectiveoftheeconomicreporting,focusedtoestimatetheR&
Dshareholder
valuecreation.Theproposedframeworkisbasedontheassumptionthatthereisa
strongrelationshipbetweentheR&
Dcontributiontoshareholdervalueandthe
operationalperformanceofR&
Dactivities.Thepaperdescribessuchaframeworkas
wellasanempiricalapplication.
KEYWORDS:
intangibleassert;
Evaluationofintangibleassets;
R&
DEvaluation.
INTRODUCTION
Intangibleassetsevaluation,moreandmoreproblemscausedbytheattentionofindustryandeconomicneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabig,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedconcerns.
THEPERFORMANCEOFANOMIE
A,out-of-standardintangibleassetsevaluationthantangibleassetsevaluation,oftenappearmorecomplexdisorderassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfouraspects.
Oneisthelegalassetsassessmentiscertainlaws,regulations,undertheguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelawsandregulations,makesomethingintangibleassetsevaluationworktoappearanomieenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits"
goodwill"
somestillthroughthenewsmediareleaseditsisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutpropertytransactionspurposetherulespublishedthegoodwillandadvertisingdepartmentreleasedtothepublicdoesnothavelegaleffectivenessofinformation,isunfaircompetition,violationoftheanti-unfaircompetitionlawandadvertising,isobviousillegalassessmentinstitutiondoesnotobeythecurrentnationallawsandregulations,notrealisticevaluationpurposetoevaluatevaluationinstitutionontheintangibleassetofanenterprisewhenevaluatingnottaketherealisticmanner,evenbusinessrequirements,shouldbequicktoenterprise'
sintangibleassetsevaluationforhundredsofmillions,billionsofeventensofthisphenomenonisRenJiZiRanupisboundtotheorderoftherealdangersvaluationappraisalinstitutionwithoutobtaininglegalappraisalqualifications,orhiredwithoutevaluatingqualificationforevaluationappraisalinstitutionplusillegalevaluationpersonnel,itselflacksthenecessarylegalbasis,theappraisalconclusionmustbethatdoesnothavelegaleffectiveness.
Twoisthefinancialassetsevaluationwithbasicfinancialaccountingshallbeforbasicbasis,shouldestablishasetofcompletefinancialaccountingsystemandevaluationsystem,nofinancialaccountingoftheintangibleassetsevaluationislackofaccountingofaccountingisthebasisoftheevaluationisnotscience,isnotbelegalsomeevaluationinstitutionstoenterpriseintangibleassetsevaluation,doesn'
tfollowFinancialmanagement'
sbasicrequirementsforscientificfinancialaccounting,evensimplefinancialstatisticsarenotcarriedout,itisevaluateconclusion,thisisandnotseriousconclusionisagainstfinancialstandard,ofcourse,isnotreliable.
Threeisethicalassetsevaluationcomparedwithtangibleassetsevaluationmorecomplexintheappraisalprocess,thesubjectivefactors,agentproportionalsomuchconclusioniscorrect,whetheraccordwiththeobjectivereality,toagreatextent,dependsontheideologicalandmoralqualitiesofpersonnelassessmentofthequalityandtheoccupationmoralsofappraisalindustryprofessionalethicalrequirementsappraisalinstitutionandevaluationpersonnelshall,inlinewithresponsibletosociety,isresponsibleforthecustomerattitude,makeeveryefforttomaketheassessmentworkdoserious,careful,maketheassessmentconclusionobjective,fair,andnottocatertoaneedorpursuecertainsensationeffect,maketheassessmentworkappearedsomeappraisalinstitutionisnotduetothespecificworkpersonnel'
sservicelevelcausedtheproblem,butbecausetheconclusiondistortionsubjectivereasonsorotherfactorsandleadtofalsedataorfalseconclusion,thisisnotabusinesstechnologyissues,butatypicalethicalissues.
Fouristhemethodtangibleassetsevaluationorintangibleassetsevaluationareapproximatelythreeways,namelycostway,marketapproachandearningscostofintangibleassetswiththeincomeoftencreatecorrespondence,usingdifferentwaysmaller,suchasusingthecostwayandearningswereevaluated,conflictingapproachestheappraisalconclusionmaywidely,inpossibleconditions,touseasfaraspossiblemanyassessmentapproach,thecostassessmentapproach,marketapproachandearningswaysorganically,andcomprehensiveevaluationapproachtheconclusionofthefinalevaluationassetsevaluationmethodsmainlyhaveresetcostmethod,earningspresentvalueapproach,thecurrentmarketmethod,liquidationpriceandmathematicalthechoiceofmethodsmustmeetthebasicrequirementsofevaluationobjects,mostlyhaverequirementofcomprehensiveevaluationmethod,usedtofindthecorrect,ifcertainappraisalinstitutionengagedin,usingasimplewayorevaluationmethodtoassessaconclusionthatassessmentconclusionassessmentiscertainlyuntenable,becausetheirconclusionsmethodisagainsttheintangibleassetsassessmentbasicmethods.
ANOMIEREASONS
(a)intangibleassetsevaluationanomieobjectivefactor.
1.Isduetothefuzzinessofintangibleassetsevaluationobjectsmaycausethedistortionoftheappraisalconclusionandassetsarenothaveobviousphysicalcarrier,issomeunseen,touched,intuitivepoorasset,havedependencecharacteristic;
Intangibleassetsofownershipanduserightbelongsastangibleassetsandeffectiveness,alwaysclearvaguelyadhesivetogether,thiskindoffuzzinesscharacteristicstointangibleassetsevaluationmoredifficult.
2.Istoevaluatetheinvestigationandanalysisofthecomplexitymaymakeappraisalinstitutionandevaluationpersonnel,producethewrongcognition,makewrongoftheintangibleassetsevaluationobjectstoinvestigatethefuzzinessofsearchrange,evaluatevaluationmethodsofmanyfactors,assessmentofthecomplex,theassessment.AccountingtreatmentMorecomplex,assessmentoftheanalysisandcalculationofthemethodisalsoquitecomplex,needtoputaquantitativeanalysisandqualitativeanalysis,judgement,thecomplexityofcombiningthecharacteristicsofintangibleassetsassessmentthateasytoappearanomiephenomenon.
3.Thehardworkistoevaluatethesexualmaymaketheassessmentstaffduetothetime,energy,intelligenceandphysicalfactorsandappearassessmentconclusionthedistortionandseriousassessmentworkishard,nomatterhowassetsevaluationpurpose,butintimealldemandisurgent,hasthecharacteristicsofstagesandassault.。
Intangibleassetsevaluationsurveyandanalysis,andduetothecomplextask,andassessmentassessmentoverweighthighqualitypersonnelconfrontisnottoofamiliarevaluationobjects,inashorttimetogetreliableevaluationconclusion,don'
tdohardphysicallabor,noabundantenergy,nosuperhumanwisdom,nomuscledbodyisimpossible.
4.Istheappraisalconclusionestimatecharacteristicofmaymakeevaluationpersonnelduetomaterialmasterisnotcomprehensive,evaluateexperiencenotrich,thinkingtheincorrectjudgmentandappeartheinfluenceofsuchfactorsasthedistortionoftheappraisalconclusionandassetsassessmentconclusionisappraisedthepersonnelofintangibleassets,accordingtothevaluationofinfluencefactorsonhold,makeathumbassetsappraisalmethodmainlyisqualitative,isthejudgmentbyevaluationpersonnelforthefuture,thinkingofeconomicgainsthatpredicted,thefutureisuncertaineconomicviabilityand,unliketangibleassetsasobjective,intuitive,candirectlyaccounting,itsconflictingconclusionsalwaysestimatesex,thesubjectiveandforintangibleassetsassessmentresultsmaynotrequiresabsolutelyaccurate,butevaluateconclusionshouldalsobeeight,ninenotdepartfromprovesthatthehigherthequalityevaluationpersonnelassessmentoftherichexperience,judgment,themoreaccurate,thethinking,theappraisalconclusionisthehigher,evaluationpersonnel'
squalityislower,theevaluationofexperienceless,thinkingjudgmentisnotcorrect,assessesconclusionistheloweraccuracy,appearslikelytoevaluateconclusionthedistortionandanomie.
(2)intangibleassetsappraisalofanomiesubjectivereason.
1.Norulesregulatingthe1990s,thestatedepartmentconcernedtointangibleassetsevaluationissuehascausedenoughattention,hasissuedrelevantintangibleassetsaspectsofthedecreesand1993thestateformallyimplementingnewfinancialandaccountingsystem,theconceptofintangibleassetsmadecleardefinitionofintangibleassetsevaluation,hasalsomadethecorrespondingregulations.1996Chineseassetsevaluationassociationissueda"
opini
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