无形资产及其未来价值(英文版)PPT课件
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无形资产及其未来价值(PPT 9页)
How important is the comprehensive and integrated management of intangible assets and/or intellectual capital to YOUR company’s future success in creating shareholder value?
Mining, oil and gas
Professional services
Telecoms, software and computer services
Travel, tourism and transport
Utilities
Other
3% 1%
2% 1%
3%
3%
7% 7%
1% 3% 6%
sheet
4. Human capital assets, know how,
intellectual assets
5. Non-physical assets that can be valued 6. R&D, brand, intellectual property and
good will not defined by standard boards
18%
43%
3% 13%
6%
6%
12%
Chief executive Chairman Managing director President Chief finance officer Chief operating officer Other
Respondent demographics
In what country are you located?
无形资产(英文)30页PPT
3
Definition of intangible asset
What are intangible assets? An intangible asset is an identifiable non-monetary asset
witra 8)
communication of this material by you may be the subject of copyright protection under the Act.
Do not remove this notice
2
Objectives
• Understand the key characteristics of intangible assets.
asset from other assets and deal with it as an individual asset. • In most cases, separable assets are capable of being exchanged
by an entity because the entity has a contractual or legal right to make the exchange. • However, some contractual legal rights are not readily separable from the entity. e.g. some licences are not separable from an entity.
(b) Arises from contractual or other legal rights, regardless of whether those rights are transferrable or separable from the entity or from other rights and obligations.
Definition of intangible asset
What are intangible assets? An intangible asset is an identifiable non-monetary asset
witra 8)
communication of this material by you may be the subject of copyright protection under the Act.
Do not remove this notice
2
Objectives
• Understand the key characteristics of intangible assets.
asset from other assets and deal with it as an individual asset. • In most cases, separable assets are capable of being exchanged
by an entity because the entity has a contractual or legal right to make the exchange. • However, some contractual legal rights are not readily separable from the entity. e.g. some licences are not separable from an entity.
(b) Arises from contractual or other legal rights, regardless of whether those rights are transferrable or separable from the entity or from other rights and obligations.
第七章 无形资产 《中级财务会计》PPT课件
第一，以非货币性资产进行交换的业务具有商业实质，而且换入资产或换出资产 公允价值能够可靠计量时 第二，以非货币性资产进行交换的业务不具有商业实质，而且换入资产或换出资 产公允价值不能可靠计量时
第二节 无形资产的初始计量
第七章 无形资产
［例7-4］华联实业股份有限公司根据公司的发展需要，决定以一台设备交换 MP公司一项专利权。该项固定资产原始价值125 000元，累计折旧11 000元， 已计提减值准备2 000元。支付相关税费1 100元。假定该设备的公允价值为 120 000元，则： 换入无形资产成本=120 000+1 100=121 100（元） 换出资产账面价值=125 000-11 000-2 000=112 000（元） 非货币性资产交换利得=120 000-112 000=8 000（元） 由于此项非货币性资产交换业务换出的是企业的固定资产，因此，在会计上应 按照固定资产的处置业务进行处理。
（元）
借：财务费用
213 992
贷：未确认融资费用 213 992
2×18年12月31日，付款及未确认融资费用的摊销。
借：长期应付款 1 500 000
贷：银行存款 1 500 000
未确认融资费用的摊销额=634 350-309 252-213 992=111 106（元）
借：财务费用
111 106
五、政府补助取得的无形资产
第七章 无形资产
政府补助，是指企业从政府无偿取得货币性资产或非货币性资产，但不 包括政府作为企业所有者投入的资本。其主要形式包括财政拨款、财政 贴息、税收返还、无偿划拨非货币性资产等。
企业收到政府补助的无形资产时，一方面增加企业的无形资产，记入 “无形资产”科目的借方，另一方面要作为递延收益，记入“递延收益” 科目的贷方。
第二节 无形资产的初始计量
第七章 无形资产
［例7-4］华联实业股份有限公司根据公司的发展需要，决定以一台设备交换 MP公司一项专利权。该项固定资产原始价值125 000元，累计折旧11 000元， 已计提减值准备2 000元。支付相关税费1 100元。假定该设备的公允价值为 120 000元，则： 换入无形资产成本=120 000+1 100=121 100（元） 换出资产账面价值=125 000-11 000-2 000=112 000（元） 非货币性资产交换利得=120 000-112 000=8 000（元） 由于此项非货币性资产交换业务换出的是企业的固定资产，因此，在会计上应 按照固定资产的处置业务进行处理。
（元）
借：财务费用
213 992
贷：未确认融资费用 213 992
2×18年12月31日，付款及未确认融资费用的摊销。
借：长期应付款 1 500 000
贷：银行存款 1 500 000
未确认融资费用的摊销额=634 350-309 252-213 992=111 106（元）
借：财务费用
111 106
五、政府补助取得的无形资产
第七章 无形资产
政府补助，是指企业从政府无偿取得货币性资产或非货币性资产，但不 包括政府作为企业所有者投入的资本。其主要形式包括财政拨款、财政 贴息、税收返还、无偿划拨非货币性资产等。
企业收到政府补助的无形资产时，一方面增加企业的无形资产，记入 “无形资产”科目的借方，另一方面要作为递延收益，记入“递延收益” 科目的贷方。
英文版资产评估概述课件
英文版资产评估概述
（二）The characteristics of the assets
1. property rights obtained according to law.
2. Expected to generate economic benefits to the enterprise
英文版资产评估概述
assets and asset appraisal’s meaning 一、Assets and its classification
（一）The meaning of assets
Assets refers to economic resources which are owned or controlled by the specific subjects of rights , are measurable by money value and can generate future economic benefits for them.
scientificprincipleassessmentagenciespersonnelshouldfollowscientificevaluationstandardevaluateplansscientificattitudeusescientificmethods24technicaltermsliabilitiesevaluation负债评估restorereplacementcost复原重置成本renewalreplacementcost更新重置成本nonpatenttechniqueknowhow非专利技术和秘诀riskreturninvestment风险报酬率personalestate动产equalexpedientmethod对等权宜法adjustmentcoefficientroadcondition车辆行驶路况调整系数purchasecostvehicle车辆购置费longterminvestmentevaluation长期投资评估newnessraterealestate不动产storegoodsevaluation产成品和库存商品的评估propertyright产权转让propertyright产权变动propertyrightinterestssubjectalteration产权利益主体变动原则referenceobject参照物materialevaluation材料评估earningratiocapital本金化率quote报价variablefactoradjustmentmethod变动因素调整法keypointevaluationmethod重点评估法engineeringprocessmethodrecomposedbudge重编预算工程进度法replacementcostcalculationmethod重置核算法replacementcostmethod重置成本法tangibleassets有形资产physicalwear有形损耗sinoforeigncooperativebusinessoperation中外合作经营sinoforeignjointventure中外合资经营intellectualpropertyright知识产权expectedservicelife预计使用年限有效使用寿命constructionengineeringprocess在建工程评估
（二）The characteristics of the assets
1. property rights obtained according to law.
2. Expected to generate economic benefits to the enterprise
英文版资产评估概述
assets and asset appraisal’s meaning 一、Assets and its classification
（一）The meaning of assets
Assets refers to economic resources which are owned or controlled by the specific subjects of rights , are measurable by money value and can generate future economic benefits for them.
scientificprincipleassessmentagenciespersonnelshouldfollowscientificevaluationstandardevaluateplansscientificattitudeusescientificmethods24technicaltermsliabilitiesevaluation负债评估restorereplacementcost复原重置成本renewalreplacementcost更新重置成本nonpatenttechniqueknowhow非专利技术和秘诀riskreturninvestment风险报酬率personalestate动产equalexpedientmethod对等权宜法adjustmentcoefficientroadcondition车辆行驶路况调整系数purchasecostvehicle车辆购置费longterminvestmentevaluation长期投资评估newnessraterealestate不动产storegoodsevaluation产成品和库存商品的评估propertyright产权转让propertyright产权变动propertyrightinterestssubjectalteration产权利益主体变动原则referenceobject参照物materialevaluation材料评估earningratiocapital本金化率quote报价variablefactoradjustmentmethod变动因素调整法keypointevaluationmethod重点评估法engineeringprocessmethodrecomposedbudge重编预算工程进度法replacementcostcalculationmethod重置核算法replacementcostmethod重置成本法tangibleassets有形资产physicalwear有形损耗sinoforeigncooperativebusinessoperation中外合作经营sinoforeignjointventure中外合资经营intellectualpropertyright知识产权expectedservicelife预计使用年限有效使用寿命constructionengineeringprocess在建工程评估
《无形资产)》课件
社会资本
社会资本是企业与合作伙伴、 客户和员工之间建立的信任和 关系网。
知识管理
有效的知识管理可以提高企业 的创新能力和竞争力。
品牌价值
品牌价值是企业在消费者心目 中的形象和信誉。
如何评估无形资产？
1
评估现状和价值
了解无形资产当前的状况和价值，为进一步管理做准备。
2
市场和行业环境
考察市场和行业的趋势和竞争情况，评估无形资产的未来发展潜力。
参考文献
• 《无形资产管理研究综述》 • 《企业无形资产管理的实践与思考》 • 《无形资产评估方法的探讨》 • 《知识管理与企业无形资产的管理和保护》
3
未来预测和潜力
根据市场和行业的变化预测无形资产的潜力，并制定相应的策略。
无形资产的保护和管理
保证真实性和特征
确保无形资产的真实性，避免虚假宣传和失去消费者的信任。
知识产权保护
申请合适的知识产权保护，防止他人侵权和盗用无形资产。
资产管理和财务管理
有效管理无形资产，包括评估价值、跟踪成本和收益等。
成功案例分享
无权等
创意与创新
新产品、服务或商业模式的独特创意和创新 能力
品牌价值
企业在消费者心目中的品牌形象和信誉
社会资本
企业与合作伙伴、客户和员工之间的关系和 信任
无形资产的核心价值
创意与创新
无形资产的创意和创新能力是 推动企业发展和增长的动力。
《无形资产》PPT课件
这个PPT课件将带你深入了解无形资产的重要性和价值，以及如何评估和管 理这些资产。让我们一起探索无形资产的核心价值和保护方法。
什么是无形资产
无形资产是指那些不能看见或触摸到的企业价值，包括知识、品牌、创意和社会资本等。它们通常不依 赖于有形物品，却对企业的发展和竞争力至关重要。
国际会计准则38号无形资产英文版
国际会计准则38号无形资产英文版International Accounting Standard 38 – Intangible AssetsObjective:The objective of International Accounting Standard 38 (IAS 38) is to prescribe the accounting treatment for intangible assets that are not covered by other International Accounting Standards. It provides guidance on recognition, measurement, and disclosure of intangible assets in financial statements.Scope:Recognition:According to IAS 38, an intangible asset should be recognized if it meets certain criteria. It should be probable that future economic benefits will flow to the entity, and the cost of the asset can be reliably measured. If these criteria are met, the intangible asset should be recognized in the balance sheet.Measurement:Initially, an intangible asset should be measured at cost, which includes all directly attributable expenses to acquire or generate the asset. Subsequently, an entity should choose between the cost model and the revaluation model for subsequent measurement.Under the cost model, the intangible asset is carried at cost, deducted by accumulated amortization and impairment losses. Amortization should be recognized systematically over theasset's useful life, either using a straight-line method or any other rational basis. Impairment losses should be recognized when the carrying amount of the asset exceeds its recoverable amount.Under the revaluation model, an intangible asset will be carried at a revalued amount, which is its fair value at thedate of revaluation, less subsequent accumulated amortizationand impairment losses. The revaluation should be done regularlyto ensure that the carrying amount does not differ materially from the fair value.Disclosure:Entities should disclose relevant information about their recognized intangible assets. This includes the useful life or amortization rate, the carrying amount, accumulated amortization, and impairment losses. If an asset is not amortized due to its indefinite useful life, the reasons for such treatment should be disclosed. Information about the revaluation model, includingthe effective date of the revaluation and the methods and assumptions used, should also be disclosed.Internally generated intangible assets:Conclusion:。
《无形资产 》课件
信息平台
建立无形资产管理信息系统，实现无 形资产的信息化、数据化和可视化。
管理制度
制定和完善无形资产管理制度，包括 无形资产的评估、登记、使用、转让 和报废等环节的管理规定。
绩效评估
对无形资产管理效果进行定期评估和 考核，确保无形资产管理的有效性和 可持续性。
05
无形资产的未来发展与挑战
无形资产的创新发展
无形资产的价值往往超过有形资产， 因为无形资产具有长期性和可持续性 ，能够为企业带来长期的经济利益。
无形资产对经济增长的贡献
无形资产是经济增长的重要驱动力， 如技术创新、品牌推广等，能够推动 产业升级和经济发展。
无形资产能够提高生产效率，降低生 产成本，增加产品附加值，从而为企 业和国家带来更大的经济效益。
合作与联盟
通过与其他企业或机构建立合作与联盟关系 ，实现无形资产的共享和共赢。
知识产权保护
加强知识产权的申请、保护和维权，确保无 形资产的创新成果得到有效保护。
资本化运作
将无形资产进行评估、交易和投资，实现无 形资产的市场化和资本化。
无形资产的保护措施
法律保护
通过申请专利、商标和著作权 等法律手段，保护无形资产的
著作权
指创作者对其创作的文学、艺术和 科学作品依法享有的专有权。
非专利技术
指企业所拥有的未公开的、非公开的 专有技术。
土地使用权
指企业依法取得土地使用权后，在 一定期限内享有的权利。
特许权
指企业经过授权获得的特许经营权 ，如连锁店经营权等。
02
无形资产的重要性
无形资产对企业价值的影响
无形资产是企业价值的重要组成部分 ，如品牌、专利、版权等，这些无形 资产能够提高企业的市场价值，增强 企业的竞争力。
建立无形资产管理信息系统，实现无 形资产的信息化、数据化和可视化。
管理制度
制定和完善无形资产管理制度，包括 无形资产的评估、登记、使用、转让 和报废等环节的管理规定。
绩效评估
对无形资产管理效果进行定期评估和 考核，确保无形资产管理的有效性和 可持续性。
05
无形资产的未来发展与挑战
无形资产的创新发展
无形资产的价值往往超过有形资产， 因为无形资产具有长期性和可持续性 ，能够为企业带来长期的经济利益。
无形资产对经济增长的贡献
无形资产是经济增长的重要驱动力， 如技术创新、品牌推广等，能够推动 产业升级和经济发展。
无形资产能够提高生产效率，降低生 产成本，增加产品附加值，从而为企 业和国家带来更大的经济效益。
合作与联盟
通过与其他企业或机构建立合作与联盟关系 ，实现无形资产的共享和共赢。
知识产权保护
加强知识产权的申请、保护和维权，确保无 形资产的创新成果得到有效保护。
资本化运作
将无形资产进行评估、交易和投资，实现无 形资产的市场化和资本化。
无形资产的保护措施
法律保护
通过申请专利、商标和著作权 等法律手段，保护无形资产的
著作权
指创作者对其创作的文学、艺术和 科学作品依法享有的专有权。
非专利技术
指企业所拥有的未公开的、非公开的 专有技术。
土地使用权
指企业依法取得土地使用权后，在 一定期限内享有的权利。
特许权
指企业经过授权获得的特许经营权 ，如连锁店经营权等。
02
无形资产的重要性
无形资产对企业价值的影响
无形资产是企业价值的重要组成部分 ，如品牌、专利、版权等，这些无形 资产能够提高企业的市场价值，增强 企业的竞争力。
第七章无形资产-PowerPoint演示文稿-文档资料
兰精州品课商程学院
教学内容
第一节 无形资产的确认和初始计量
第二节 无形资产的后续计量
第三节 无形资产处置和报废
中级财务会计
Competence Confidentiality Integrity Objectivity
黑龙江大学
兰精州品课商程学院
第一节 无形资产的确认和初始计量 一、无形资产的概念和特征 （一）无形资产的概念
无形资产，是指企业拥有或者控制的没有 实物形态的可辨认非货币性资产，主要包括专 利权、非专利技术、商标权、著作权、特许权 等。
中级财务会计
Competence Confidentiality Integrity Objectivity
黑龙江大学
兰精州品课商程学院
（二）无形资产的特征： 无形资产具有以下特征：
黑龙江大学
兰精州品课商程学院
二、无形资产的内容
无形资产
专利权
非专利 技术
商标权
著作权 特许权
土地使 用权
中级财务会计
Competence Confidentiality Integrity Objectivity
黑龙江大学
兰精州品课商程学院
（一）专利权
专利权，是指国家专利主管机关依法授予发明创造专 利申请人，对其发明创造在法定期限内所享有的专有权利， 包括发明专利权、实用新型专利权和外观没计专利权。发 明，是指对产品、方法或者其改进所提出的新的技术方案。 实用新型，是指对产品的形状、构造或者其结合所提出的 适于实用的新的技术方案。外观设计，是指对产品的形状、 图案或者其结合以及色彩与形状、图案的结合所作出的富 有美感并适用于工业应用的新设计。发明专利权的期限为 20年，实用新型专利权和外观设计专利权的期限为10年， 均自申请日起计算。
教学内容
第一节 无形资产的确认和初始计量
第二节 无形资产的后续计量
第三节 无形资产处置和报废
中级财务会计
Competence Confidentiality Integrity Objectivity
黑龙江大学
兰精州品课商程学院
第一节 无形资产的确认和初始计量 一、无形资产的概念和特征 （一）无形资产的概念
无形资产，是指企业拥有或者控制的没有 实物形态的可辨认非货币性资产，主要包括专 利权、非专利技术、商标权、著作权、特许权 等。
中级财务会计
Competence Confidentiality Integrity Objectivity
黑龙江大学
兰精州品课商程学院
（二）无形资产的特征： 无形资产具有以下特征：
黑龙江大学
兰精州品课商程学院
二、无形资产的内容
无形资产
专利权
非专利 技术
商标权
著作权 特许权
土地使 用权
中级财务会计
Competence Confidentiality Integrity Objectivity
黑龙江大学
兰精州品课商程学院
（一）专利权
专利权，是指国家专利主管机关依法授予发明创造专 利申请人，对其发明创造在法定期限内所享有的专有权利， 包括发明专利权、实用新型专利权和外观没计专利权。发 明，是指对产品、方法或者其改进所提出的新的技术方案。 实用新型，是指对产品的形状、构造或者其结合所提出的 适于实用的新的技术方案。外观设计，是指对产品的形状、 图案或者其结合以及色彩与形状、图案的结合所作出的富 有美感并适用于工业应用的新设计。发明专利权的期限为 20年，实用新型专利权和外观设计专利权的期限为10年， 均自申请日起计算。
无形资产(英文)资料讲解
over the period 1977 to 2001 reaching 6:1 in March 2001. For
every $6 of market value, $1 appears on balance sheet; the
remaining $5 represent intangible assets.
• Intangibles may be more difficult to manage and operate than tangible assets;
• Property rights are harder to determine; • The relationship between the investment and ultimate benefits is
• The probability recognition criterion is always considered to be satisfied for separately acquired intangible assets (Para 25).
• The price paid for the asset automatically takes into account the probability of expected benefits to be received.
What are intangible assets?
An intangible asset is an identifiable non-monetary asset without physical substance. (AASB 38, Para 8)
Examples include:
• Patents – government grant to produce/sell invention, 20 years.
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sheet
▪ Human capital assets, know how,
intellectual assets
▪ Non-physical assets that can be valued ▪ R&D, brand, intellectual property and
good will not defined by standard boards
21%
31%
Aerospace and defence Agriculture
A utomo tiv e
Chemicals and textiles
Construction and real estate
Consumer goods & retailing
Electronic and electrical equipment
What were your company’s revenues in US dollars in 2001?
22%
8% 7% 12%
52%
Less than $500 million $500 million to $1 billion $1 billion to $3 billion $3 billion to $8 billion More than $8 billion
1% 1%
2% 1%
11% 11%
23% 18%
2021
3
Understanding of “intangibles”
What do you understand by the term “intangibles”, when used in a business context?
35%
3%
13%
Other
Other Custom definitions provided by respondents
2021
2
Respondent demographics
In what country are you located?
What industry are you in?
USA UK
Singapore Canada
Germany Hong Kong
Spain Australia
Greece Italy
Intangible assets and future value
An Accenture survey Conducted by the Economist Intelligence Unit August and September 2003
2021
1
Respondent demographics
▪ Any non-tangible asset (including people) ▪ Includes also the human resources and
stakeholders of the company
▪ An asset which you cannot touch
Other
2021
Other Custom definitions provided by respondents
▪ It might also include human capital ▪ A uniquely positioned management team ▪ Values outside the "classical" balance
Mining, oil and gas
Professional services
Telecoms, software and computer services
Travel, tourism and transport
Utilities
Other
3% 1%
2% 1%
3%
3%
7% 7%
1% 3% 6%
Engineering and machinery
Financial services
Food, beverages and tobacco
Government and public services
Healthcare, pharmaceuticals and biotechnology
Leisure, entertainment, media and publishing
Other
50%
It refers to R&D, brand, intellectual property and goodwill only as defined by relevant accounting standards boards It refers to all assets that cannot be valued with any certainty but which are placed on the balance sheets I don’t have a clear understanding of the term “intangibles”
Portugal Belgium
China France
Japan Turkey Denmark Hungary
India Ireland
Israel La tv ia Mexico New Zealand South Korea Sweden The Netherlands
5% 4% 4% 4% 3% 3% 3% 3% 3% 2% 2% 2% 2% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 0.5% 0.5%
Which of the following titles best describes your job?
18%
43%
3% 1பைடு நூலகம்%
6%
6%
12%
Chief executive Chairman Managing director President Chief finance officer Chief operating officer Other
4
Definition of “intellectual capital”
Which of the following element should be included in any business definition of “intellectual capital”?
66%
59%
3% 3%
▪ Human capital assets, know how,
intellectual assets
▪ Non-physical assets that can be valued ▪ R&D, brand, intellectual property and
good will not defined by standard boards
21%
31%
Aerospace and defence Agriculture
A utomo tiv e
Chemicals and textiles
Construction and real estate
Consumer goods & retailing
Electronic and electrical equipment
What were your company’s revenues in US dollars in 2001?
22%
8% 7% 12%
52%
Less than $500 million $500 million to $1 billion $1 billion to $3 billion $3 billion to $8 billion More than $8 billion
1% 1%
2% 1%
11% 11%
23% 18%
2021
3
Understanding of “intangibles”
What do you understand by the term “intangibles”, when used in a business context?
35%
3%
13%
Other
Other Custom definitions provided by respondents
2021
2
Respondent demographics
In what country are you located?
What industry are you in?
USA UK
Singapore Canada
Germany Hong Kong
Spain Australia
Greece Italy
Intangible assets and future value
An Accenture survey Conducted by the Economist Intelligence Unit August and September 2003
2021
1
Respondent demographics
▪ Any non-tangible asset (including people) ▪ Includes also the human resources and
stakeholders of the company
▪ An asset which you cannot touch
Other
2021
Other Custom definitions provided by respondents
▪ It might also include human capital ▪ A uniquely positioned management team ▪ Values outside the "classical" balance
Mining, oil and gas
Professional services
Telecoms, software and computer services
Travel, tourism and transport
Utilities
Other
3% 1%
2% 1%
3%
3%
7% 7%
1% 3% 6%
Engineering and machinery
Financial services
Food, beverages and tobacco
Government and public services
Healthcare, pharmaceuticals and biotechnology
Leisure, entertainment, media and publishing
Other
50%
It refers to R&D, brand, intellectual property and goodwill only as defined by relevant accounting standards boards It refers to all assets that cannot be valued with any certainty but which are placed on the balance sheets I don’t have a clear understanding of the term “intangibles”
Portugal Belgium
China France
Japan Turkey Denmark Hungary
India Ireland
Israel La tv ia Mexico New Zealand South Korea Sweden The Netherlands
5% 4% 4% 4% 3% 3% 3% 3% 3% 2% 2% 2% 2% 2% 1% 1% 1% 1% 1% 1% 1% 1% 1% 0.5% 0.5%
Which of the following titles best describes your job?
18%
43%
3% 1பைடு நூலகம்%
6%
6%
12%
Chief executive Chairman Managing director President Chief finance officer Chief operating officer Other
4
Definition of “intellectual capital”
Which of the following element should be included in any business definition of “intellectual capital”?
66%
59%
3% 3%