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论文作者:www.51lunwen.org论文属性:学期论文 termpaper登出时间:2014-12-18编辑:Cinderella点击率:12728
论文字数:4254论文编号:org201412161016068296语种:英语 English地区:美国价格:免费论文
关键词:New Economyfinancial reportingfinancial statement财务报告经济转型
摘要:发达国家工业经济向知识经济的转型,催生了财务报告的新型信息需求。本文以FASB推出的专题报告为蓝本,探讨新型财务报告模型。
The second standard is FASB Statement No. 86. This statement divided the recognition of computer software cost (internally generated intangible asset) into two phases. The first phase is under Statement 2, the cost incurred to build the technological feasibility of a product is included in research and development (R&D) and should be recognized as expenditure. While, the second phase stated that the costs should be capitalized after establishing the technological feasibility and before the product is obtainable for general release. However, FASB chairman Dennis Beresford argues that, “the subsequent cost is inherently immaterial, so software development costs should be charged to research and development cost”. This will result in more consistency in financial reporting because there are obstructions in determining when technological feasibility is found.
The third standard is International Accounting Standards (IAS) 38. This standard is similarly with Statement 86 where no intangible asset will be raised from research project instead it should be recognized as expenditure. A research project will only be recognized as an intangible asset if there have technical feasibility; intention and ability of adequate technical, financial and other resources to complete, use or sell it; generate probable future economic benefits and the ability to measure the expenditure attributed.
Furthermore, there is a significant gap between the expenditure and efforts that create the item and the identification of the item as a candidate for recognition. Some intangible assets are valuable items but it is hard to estimate. For example, the value of a particular brand name and newspaper mastheads are hard to estimate. Thus, several questions have arisen from it. For instance, the values will become apparent at what point? What expenditures gave risk to the value of the brand name, if the cost is measurement attribute? Therefore, three possible approaches had been address on it.