无形资产评估中文外文文献.docx

无形资产评估中文外文文献.docx

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无形资产评估中文外文文献

广西xxxxxxxx大学

毕业论文外文翻译

系别财经系

专业财务管理

班级财务xxxx

学号xxxxxxxx

姓名xxxxxxx

指导教师xxxxxx

2012年5月10日

Intangibleassetsappraisalandtheout-of-standardcountermeasures

EnzoBaglieri

VittorioChiesa

AlbertoGrando

ABSTRACT

Intangibleassetsareincreasinglyconsideredtheultimaterootsofcompany’ssuccess.

ThispaperaimstoproposeamethodtoestimatethevalueembeddedinR&Dactivities,

whichcouldbeusedfor:

（i）aunatantumevaluationofafirm’svalue,relatedto

specificactionssuchasmergers,acquisition,etc.;and（ii）aperiodicevaluation,with

theperspectiveoftheeconomicreporting,focusedtoestimatetheR&Dshareholder

valuecreation.Theproposedframeworkisbasedontheassumptionthatthereisa

strongrelationshipbetweentheR&Dcontributiontoshareholdervalueandthe

operationalperformanceofR&Dactivities.Thepaperdescribessuchaframeworkas

wellasanempiricalapplication.

KEYWORDS:

intangibleassert;Evaluationofintangibleassets;R&DEvaluation.

INTRODUCTION

Intangibleassetsevaluation,moreandmoreproblemscausedbytheattentionofindustryandeconomicneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabig,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedconcerns.

THEPERFORMANCEOFANOMIE

A,out-of-standardintangibleassetsevaluationthantangibleassetsevaluation,oftenappearmorecomplexdisorderassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfouraspects.

　　Oneisthelegalassetsassessmentiscertainlaws,regulations,undertheguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelawsandregulations,makesomethingintangibleassetsevaluationworktoappearanomieenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits"goodwill",somestillthroughthenewsmediareleaseditsisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutpropertytransactionspurposetherulespublishedthegoodwillandadvertisingdepartmentreleasedtothepublicdoesnothavelegaleffectivenessofinformation,isunfaircompetition,violationoftheanti-unfaircompetitionlawandadvertising,isobviousillegalassessmentinstitutiondoesnotobeythecurrentnationallawsandregulations,notrealisticevaluationpurposetoevaluatevaluationinstitutionontheintangibleassetofanenterprisewhenevaluatingnottaketherealisticmanner,evenbusinessrequirements,shouldbequicktoenterprise'sintangibleassetsevaluationforhundredsofmillions,billionsofeventensofthisphenomenonisRenJiZiRanupisboundtotheorderoftherealdangersvaluationappraisalinstitutionwithoutobtaininglegalappraisalqualifications,orhiredwithoutevaluatingqualificationforevaluationappraisalinstitutionplusillegalevaluationpersonnel,itselflacksthenecessarylegalbasis,theappraisalconclusionmustbethatdoesnothavelegaleffectiveness.

　Twoisthefinancialassetsevaluationwithbasicfinancialaccountingshallbeforbasicbasis,shouldestablishasetofcompletefinancialaccountingsystemandevaluationsystem,nofinancialaccountingoftheintangibleassetsevaluationislackofaccountingofaccountingisthebasisoftheevaluationisnotscience,isnotbelegalsomeevaluationinstitutionstoenterpriseintangibleassetsevaluation,doesn'tfollowFinancialmanagement'sbasicrequirementsforscientificfinancialaccounting,evensimplefinancialstatisticsarenotcarriedout,itisevaluateconclusion,thisisandnotseriousconclusionisagainstfinancialstandard,ofcourse,isnotreliable.

Threeisethicalassetsevaluationcomparedwithtangibleassetsevaluationmorecomplexintheappraisalprocess,thesubjectivefactors,agentproportionalsomuchconclusioniscorrect,whetheraccordwiththeobjectivereality,toagreatextent,dependsontheideologicalandmoralqualitiesofpersonnelassessmentofthequalityandtheoccupationmoralsofappraisalindustryprofessionalethicalrequirementsappraisalinstitutionandevaluationpersonnelshall,inlinewithresponsibletosociety,isresponsibleforthecustomerattitude,makeeveryefforttomaketheassessmentworkdoserious,careful,maketheassessmentconclusionobjective,fair,andnottocatertoaneedorpursuecertainsensationeffect,maketheassessmentworkappearedsomeappraisalinstitutionisnotduetothespecificworkpersonnel'sservicelevelcausedtheproblem,butbecausetheconclusiondistortionsubjectivereasonsorotherfactorsandleadtofalsedataorfalseconclusion,thisisnotabusinesstechnologyissues,butatypicalethicalissues.

　　Fouristhemethodtangibleassetsevaluationorintangibleassetsevaluationareapproximatelythreeways,namelycostway,marketapproachandearningscostofintangibleassetswiththeincomeoftencreatecorrespondence,usingdifferentwaysmaller,suchasusingthecostwayandearningswereevaluated,conflictingapproachestheappraisalconclusionmaywidely,inpossibleconditions,touseasfaraspossiblemanyassessmentapproach,thecostassessmentapproach,marketapproachandearningswaysorganically,andcomprehensiveevaluationapproachtheconclusionofthefinalevaluationassetsevaluationmethodsmainlyhaveresetcostmethod,earningspresentvalueapproach,thecurrentmarketmethod,liquidationpriceandmathematicalthechoiceofmethodsmustmeetthebasicrequirementsofevaluationobjects,mostlyhaverequirementofcomprehensiveevaluationmethod,usedtofindthecorrect,ifcertainappraisalinstitutionengagedin,usingasimplewayorevaluationmethodtoassessaconclusionthatassessmentconclusionassessmentiscertainlyuntenable,becausetheirconclusionsmethodisagainsttheintangibleassetsassessmentbasicmethods.

ANOMIEREASONS

（a）intangibleassetsevaluationanomieobjectivefactor.

　　1.Isduetothefuzzinessofintangibleassetsevaluationobjectsmaycausethedistortionoftheappraisalconclusionandassetsarenothaveobviousphysicalcarrier,issomeunseen,touched,intuitivepoorasset,havedependencecharacteristic;Intangibleassetsofownershipanduserightbelongsastangibleassetsandeffectiveness,alwaysclearvaguelyadhesivetogether,thiskindoffuzzinesscharacteristicstointangibleassetsevaluationmoredifficult.

　2.Istoevaluatetheinvestigationandanalysisofthecomplexitymaymakeappraisalinstitutionandevaluationpersonnel,producethewrongcognition,makewrongoftheintangibleassetsevaluationobjectstoinvestigatethefuzzinessofsearchrange,evaluatevaluationmethodsofmanyfactors,assessmentofthecomplex,theassessment.AccountingtreatmentMorecomplex,assessmentoftheanalysisandcalculationofthemethodisalsoquitecomplex,needtoputaquantitativeanalysisandqualitativeanalysis,judgement,thecomplexityofcombiningthecharacteristicsofintangibleassetsassessmentthateasytoappearanomiephenomenon.

　3.Thehardworkistoevaluatethesexualmaymaketheassessmentstaffduetothetime,energy,intelligenceandphysicalfactorsandappearassessmentconclusionthedistortionandseriousassessmentworkishard,nomatterhowassetsevaluationpurpose,butintimealldemandisurgent,hasthecharacteristicsofstagesandassault.。

Intangibleassetsevaluationsurveyandanalysis,andduetothecomplextask,andassessmentassessmentoverweighthighqualitypersonnelconfrontisnottoofamiliarevaluationobjects,inashorttimetogetreliableevaluationconclusion,don'tdohardphysicallabor,noabundantenergy,nosuperhumanwisdom,nomuscledbodyisimpossible.

　　4.Istheappraisalconclusionestimatecharacteristicofmaymakeevaluationpersonnelduetomaterialmasterisnotcomprehensive,evaluateexperiencenotrich,thinkingtheincorrectjudgmentandappeartheinfluenceofsuchfactorsasthedistortionoftheappraisalconclusionandassetsassessmentconclusionisappraisedthepersonnelofintangibleassets,accordingtothevaluationofinfluencefactorsonhold,makeathumbassetsappraisalmethodmainlyisqualitative,isthejudgmentbyevaluationpersonnelforthefuture,thinkingofeconomicgainsthatpredicted,thefutureisuncertaineconomicviabilityand,unliketangibleassetsasobjective,intuitive,candirectlyaccounting,itsconflictingconclusionsalwaysestimatesex,thesubjectiveandforintangibleassetsassessmentresultsmaynotrequiresabsolutelyaccurate,butevaluateconclusionshouldalsobeeight,ninenotdepartfromprovesthatthehigherthequalityevaluationpersonnelassessmentoftherichexperience,judgment,themoreaccurate,thethinking,theappraisalconclusionisthehigher,evaluationpersonnel'squalityislower,theevaluationofexperienceless,thinkingjudgmentisnotcorrect,assessesconclusionistheloweraccuracy,appearslikelytoevaluateconclusionthedistortionandanomie.

（2）intangibleassetsappraisalofanomiesubjectivereason.

　　1.Norulesregulatingthe1990s,thestatedepartmentconcernedtointangibleassetsevaluationissuehascausedenoughattention,hasissuedrelevantintangibleassetsaspectsofthedecreesand1993thestateformallyimplementingnewfinancialandaccountingsystem,theconceptofintangibleassetsmadecleardefinitionofintangibleassetsevaluation,hasalsomadethecorrespondingregulations.1996Chineseassetsevaluationassociationissueda"opini