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Financial Accounting Statement

论文作者:英语论文论文属性:学术文章 Scholarship Essay登出时间:2015-05-25编辑:Karlie点击率:6244

论文字数:1799论文编号:org201505211818347870语种:英语 English地区:美国价格:免费论文

关键词:

摘要:本论文的论述主题是财务会计报表中的17号意见书,围绕17号意见书展开了详细的介绍,包括了它的来源、,目的及在财务会计中的作用。

财务会计报表17号意见书

无形资产是许多企业的一个日益重要的经济资源,同时无形资产也成为在收购或企业合并取得资产的较大部分。因此,对于那些参与交易和公共社区潜在的投资者需要的是对无形资产更有用的信息。因此,对于那些参与交易和公共社区潜在的投资者需要的是对无形资产更有用的信息。142意见书取代会计原则委员会(APB)意见书17号,无形资产以产生更好的信息,让公众可以依赖。

APB意见书17号是在八月发行1970涉及公司或个人收购的无形资产。该意见指出,收购无形资产的成本也应列为无形资产。这是不容易认证的无形资产,意见指出,开发这些资产的成本,应当记入已认证的收入。然而根据17号意见书,无形资产开发,内部将不会被添加到资产负债表资产。

Financial Accounting Statement 17

Intangible assets are an increasingly important economic resource for many businesses. Intangible assets have also become a greater portion of assets gained in an acquisition or business combination. Therefore, more useful information about intangible assets is needed for both those involved in the transaction and potential investors in the public community. Statement 142 replaces Accounting Principles Board (APB) Opinion No. 17, Intangible Assets in order to produce better information on which the public can rely. 


APB Opinion No. 17 was issued in August of 1970 and involves intangible assets acquired from companies or individuals. The Opinion states that the cost of the acquisition of intangible assets should be classified as intangible assets. For intangible assets that are not easily identifiable, the Opinion states that the cost of developing these assets should be charged against income as they occur. However, intangible assets that are developed internally will not be added as an asset to the balance sheet according to Opinion 17. Finally, the Opinion’s policy on amortization is as follows: intangible assets should be amortized over the period of benefits; however amortization should not exceed forty years. Therefore, the theory behind this amortization rule is that the value of the intangible assets will disappear over the period of amortization. 


“Statement 142 addresses the financial accounting and reporting acquired goodwill and other intangible assets and supersedes APB Opinion No. 17, Intangible Assets.” The Statement was issued in June 2001 in order to improve and change policies of Opinion 17 for intangible assets, and to specify how to treat goodwill. The Statement discusses how assets that are gained upon acquisition, either individually or with a group of assets should be accounted for in financial statements. Upon acquisition intangible assets should be recorded at fair value on the balance sheet. (Fair value is the amount at which the asset can be sold in a current transaction between willing parties, such as a quoted market price. ) However, internally developed intangible assets should not be recognized on the balance sheet, and should be recognized as an expense when incurred (just as stated in Opinion 17). 


The Statement says that intangible assets with a limited life should be amortized over the useful life period. The useful life of an intangible asset is the period in which that asset is expected to contribute to future cash flows of the entity. In order to determine the useful life many factors are to be considered: how long the entity is expecting to use the asset, how long a comparable asset has lasted in the company, and legal and economic factors, to name a few. If economic benefits resulting from the asset can be measured then amortization should follow the same pattern. However, if the economic benefits are indeterminable then one must use straight-line amortization. The only reason 论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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