Discussing Of Intangible Assets Impairment

Contemporary social wealth and economic growth was mainly driven by intangible assets, such as intangible assets structure of enterprises on the trend of increasingly apparent, and intangible assets of the value of the business contribution to the role of highlights. Identifing and confirming changes in the value of intangible assets, intangible assets to guide enterprises to the investment management and follow-up are important. Along with the development of knowledge economy, intangible assets in enterprises play an increasingly important role in some high-tech enterprises in China. Intangible assets to total assets ratio exceed 50%. In this context exploring intangible assets is of great significance. China began the preparations for the impairment of intangible assets accounting system. In practical operation involved more accounting staff's professional judgment, it can easily be abused by some enterprises. Impairment of intangible assets is an important follow-up measurement theory and practical problems. At present, some enterprises abuse the accounting policies and professional judgment, The fundamental reason lies in enterprise accounting system will include intangible assets, impairment of assets, impairment of the Draw by the multivariable impact of the complex issues improper simplistic. Such excessive reliance on accounting professional judgment simplistic, provides manipulate profit enterprises a huge space for flexibility.The era of knowledge economy, intangible assets in the enterprise is becoming more and more important. Relevant, reliable information of intangible assets accounting information help users to make the correct decision. What kind of impact? New accounting guidelines for the introduction of the accounting treatment of intangible assets will produce . What kind of change?Accounting for intangible assets, the quality of information will be brought. From intangibles recognition, measurement, disclosure of information intangible aspects of the old and new accounting guidelines, and integrated with the international accounting standards that the new guidelines compared to the old criteria in a number of important changes have taken place. Reflecting the international convergence, new challenges have been brought to the accounting practice of enterprises.This paper has four Chapters. Chapterâ… is the introduction on background and significance of research, research ideas and papers on the framework. Chapterâ…¡is the introduction on the concept of intangible assets, intangible assets separation, the concept of impairment of intangible assets, and the recognition, measurement and disclosure issues of impairment of intangible assets. Chapterâ…¢describes that policy for preparations of intangible assets impairment changes and contrasts. Discussed the relevant provisions for impairment of intangible assets of the enterprise accounting system, accounting standard . This paper compares the requirements regarding asset impairments between FASB Standard and IASB Standard. Chapterâ…£analyzes asset impairments'policy of listed companies. Discuss the case of intangible assets impairment, the reason and question, countermeasure and suggestion,and the internal control system of intangible assets impairment...