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	The Challenge of Intangible Assets to the Current Accounting Models under the New Economic Conditions
	Zhang Yongkui ; Zhang YK(章永奎)
	2009
英文摘要	Conference Name:International Conference on Management of Technology. Conference Address: Taiyuan, PEOPLES R CHINA. Time:NOV 20-23, 2009.; With the rise of the knowledge-based economy, corporate value reliance has shifted from a reliance on tangible resources to a dependence on intangible resources, posing a challenge to the current accounting models. To cope with this challenge, it's important to reform the current models for the recognition, measurement and disclosure of intangible assets. In the recognition of intangible assets, it's necessary to revise the definition of assets; in the measurement of intangible assets, the criteria should be eased and the tradeoff between reliability and relevance should be carefully weighed; and in the disclosure of intangible assets, it's an inappropriate practice to reconstruct financial statements; rather, it may be appropriate to provide supplementary disclosure as non-financial information manner outside financial statements. Among the various models for disclosing information outside intangible asset statements, the Value Chain Scoreboard is the most desirable.
语种	英语
出处	http://dx.doi.org/10.1115/InterPACK2009-89003
出版者	AUSSINO ACAD PUBL HOUSE
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/85179]
专题	管理学院－会议论文
推荐引用方式 GB/T 7714	Zhang Yongkui,Zhang YK. The Challenge of Intangible Assets to the Current Accounting Models under the New Economic Conditions. 2009-01-01.

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