129773909021875000_47On March 25, by the Treasury Department's new Academy of finance and the new financial magazine co-sponsored the third "new financial round table" successfully held in zhongyangcaijingdaxue, meeting
tera power leveling, seminar, financial accounting related topics such as practical, on the value of intangible assets of enterprises and risk conducted an in-depth study and discussion of specific cases
tera power leveling, "intangible asset-bubble risk" concerns in particularDue to accounting academia and practice of participating experts and scholars focus on. Round table by the domestic "new campaign" advocates--Dr Liu Junyong, Vice President zhongyangcaijingdaxue School of accountancy Chair, Associate Professor, Beijing national accounting Institute Professor Yu Changchun, Jiang Jun, capital University of Economics and trade, Dr Li Xingwei Lang Lixin, six in Zhejiang and law firm lawyers, baic Ivy cFO Xiao Xiao, Executive Vice President of the Beijing Express Lee creation technology Ltd Nanimatsu, who attended the meeting. 17 plenary session since the promotion of cultural industries as the backbone of industry developed within the scope of a general consensus in society, "cultural industries" as key to national economic development strategy in the popular word. In the social context, and the cultural and creative industriesClosely related IP issues attracted broader attention again, and in the areas of finance, is closely related to intangible assets and intellectual property rights issues into the professional issues of concern. Cultural industry under the prosperity of large incremental recognition, measurement of intangible assets (amortization and impairment) also became a accounting hot topics in theoretical and practical, in the financial statements of the company, without-Assets choice of serious amount of profit of the company and business valuation is high or low, this one is also a reflection of the importance of intangible assets. Professor Yu Changchun considered in the review of intangible assets in the account history, intangible assets accounting in real, has never had a "cost" and "capitalization" utilitarian choices, because accounting standardsHas accounting personnel "professional judge of power", this will led to has some company in research and development Zhijian exists a fuzzy sexual zone, research and development stage how Division, main is in see profit situation bad, "profit more, on more ' costs of ' is, profit less on less ' costs of ' is, this was on became has regulation profit of a tools has. "Reduction of intangible assetsValue meter question, the professor thinks market value significantly lower than the book value of intangible assets, it is necessary to make provision for impairment. From corporate accounting practice Xiao Xiao is more concerned about the value of intangible assets in the field of definition of the problem, in his view, defines the value of the intangible assets in need of technical departments, marketing departments get together to assess whether it worth the money, as a businessSay, you need to do analysis, consideration of the usefulness of the intangible asset value, "to see if it is there any value to the company in the future." Xiao Xiao said this work really hard to value, many intangible assets on the books is like receiving bad back, "assets on the books, actually what a bad, bad. "Professor Liu Junyong, Xiao Xiao's concerns, heThat if countries do not introduce more precise guidance on the accounting regulations, national cultural prosperity but also it is possible to come up with a "big bubble". "If the improper accounting, policy application, this problem might occur in the future.����"Liu Junyong said. Signs of intangible asset bubbles, Xiao Xiao cannot create value should not become assets, Which is the core of most problems, because the account was not lying on the value of assets is signs of a bubble, Lang Lixin counsel submits that when the bubble is getting bigger, and injured more than just business, it also involves the national economic security issues. Dr Li Xingwei thinks for in-depth discussion of intangible assets has a very strong guiding significance, but must look beyond financial aspectsAnd its accounting treatment of intangible assets, in particular, analysis of industry in the development of specific business models.����On March 21 this year, business news for listing on the gem of the company up to more than 800 million of intangible assets plus net challenge and question the sustainability of its business model. In response, Dr Li Xingwei thinks this mode plus network has five major flaws: First of all led directly to "the rapid expansion of intangible assets". In the eyes of Dr Li Xingwei, this expansion of export expansion is on there is no running car on the freeway, just good films and appearing on the market and you will have to buy, buy, will not affect the distribution leader status; it also makes music as the net becomes a kept doing "betting on stone" of business people,But no matter how large the risk to be kept "bet". Followed by financial structural defects. Li Xingwei plus network through the five-year average of financial data analysis, found in the structure of its entire assets, intangible assets accounted for around 85% in late 2011. Third flaw is the cost of the intangible asset the copyright source control. In recent years films and purchase prices, salesCost price impact larger. Finally, cash flow impact, because this is a burning match, "who burned to the end, even if not a martyr
tera gold, but do not necessarily become heroes".����This flaw is easily led to money chain breaking; last defects are accounting rules for amortization of intangible assets choice system "fuzzy". Li Xingwei believes that on the cultural industry development of copyrightAccounting treatment of intangible assets, we can draw on to take Taiwan industrial technology research institute--a financial management mode of "two, specification". That is an intangible asset entry, we need a ledger account segment combination makes the developing or acquiring of copyright-related research and development expenditure to be recognized by the tax authorities, implementation of intangible assets recorded at the real operational;Exports for the first transfer of intangible assets, how? This involves market recognition of intangible assets valuation issues; and specification in the Middle, mainly refers to the financial sector and the realization of other related management and supervision on intangible assets accounting, internal and external trade standardization of processes, such as the transfer of accounts management. On the practical significance of the theory of intangible assets on the company's accounting practices issues, Jiang JunBiggest doubt is the huayi brothers and huace film and TV copyright in both film and TV production company "stock" approach.����Participants felt that this may also be system "fuzzy", as well as accounting and tax departments in collaboration between the competent authorities on the issue. It is reported that the new financial round table is the Ministry of Finance of the new Institute of finance and finance magazines together to create branded Sharon, aimed at the seminarGauge face new financial problems in practice.
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