财务管理 外文翻译 外文文献无形资产评估的标准及对策.docx
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财务管理 外文翻译 外文文献无形资产评估的标准及对策.docx
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财务管理外文翻译外文文献无形资产评估的标准及对策
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,moreandmoreproblemscausedbytheattentionofindustryandeconomiccircles.Americansneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabigimprovement.But,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedconcerns.
THEPERFORMANCEOFANOMIE
A,out-of-standardintangibleassetsevaluationthantangibleassetsevaluation,oftenappearmorecomplexdisorderphenomenon.Intangibleassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfouraspects.
Oneisthelegalanomie.Intangibleassetsassessmentiscertainlaws,regulations,undertheguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalnorms.Butsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelawsandregulations,makesomethingintangibleassetsevaluationworktoappearanomiephenomenon.Someenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits"goodwill",somestillthroughthenewsmediareleaseditsvalue.Thisisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutpropertytransactionspurposetherulespublishedthegoodwillassessment.Enterpriseandadvertisingdepartmentreleasedtothepublicdoesnothavelegaleffectivenessofinformation,isunfaircompetition,violationoftheanti-unfaircompetitionlawandadvertising,isobviousillegalbehavior.Someassessmentinstitutiondoesnotobeythecurrentnationallawsandregulations,notrealisticevaluationpurposetoevaluateconclusion.Somevaluationinstitutionontheintangibleassetofanenterprisewhenevaluatingnottaketherealisticmanner,evenbusinessrequirements,shouldbequicktoenterprise'sintangibleassetsevaluationforhundredsofmillions,billionsofeventensofbillions.IfthisphenomenonisRenJiZiRanupisboundtotheorderoftherealdangersvaluationindustry.Someappraisalinstitutionwithoutobtaininglegalappraisalqualifications,orhiredwithoutevaluatingqualificationforevaluationpersonnel.Illegalappraisalinstitutionplusillegalevaluationpersonnel,itselflacksthenecessarylegalbasis,theappraisalconclusionmustbethatdoesnothavelegaleffectiveness.
Twoisthefinancialanomie.Intangibleassetsevaluationwithbasicfinancialaccountingshallbeforbasicbasis,shouldestablishasetofcompletefinancialaccountingsystemandevaluationsystem,nofinancialaccountingoftheintangibleassetsevaluationislackofaccountingbasis.Lackofaccountingisthebasisoftheevaluationisnotscience,isnotbelegalnorms.Butsomeevaluationinstitutionstoenterpriseintangibleassetsevaluation,doesn'tfollowFinancialmanagement'sbasicrequirementsforscientificfinancialaccounting,evensimplefinancialstatisticsarenotcarriedout,itisevaluateconclusion,thisisandnotseriouspractice.Evaluateconclusionisagainstfinancialstandard,ofcourse,isnotreliable.
Threeisethicalanomie.Intangibleassetsevaluationcomparedwithtangibleassetsevaluationmorecomplexintheappraisalprocess,thesubjectivefactors,agentproportionalsomuchgreater.Evaluateconclusioniscorrect,whetheraccordwiththeobjectivereality,toagreatextent,dependsontheideologicalandmoralqualitiesofpersonnelassessmentofthequalityandtheoccupationmoralsoflevel.Theappraisalindustryprofessionalethicalrequirementsappraisalinstitutionandevaluationpersonnelshall,inlinewithresponsibletosociety,isresponsibleforthecustomerattitude,makeeveryefforttomaketheassessmentworkdoserious,careful,maketheassessmentconclusionobjective,fair,andnottocatertoaneedorpursuecertainsensationeffect,maketheassessmentworkappearedarbitrary.Butsomeappraisalinstitutionisnotduetothespecificworkpersonnel'sservicelevelcausedtheproblem,butbecausetheconclusiondistortionsubjectivereasonsorotherfactorsandleadtofalsedataorfalseconclusion,thisisnotabusinesstechnologyissues,butatypicalethicalissues.
Fouristhemethodanomie.Whethertangibleassetsevaluationorintangibleassetsevaluationareapproximatelythreeways,namelycostway,marketapproachandearningsway.Thecostofintangibleassetswiththeincomeoftencreatecorrespondence,usingdifferentwaysmaller,suchasusingthecostwayandearningswereevaluated,conflictingapproachestheappraisalconclusionmaywidelydivergent.So,inpossibleconditions,touseasfaraspossiblemanyassessmentapproach,thecostassessmentapproach,marketapproachandearningswaysorganically,andcomprehensiveevaluationapproachtheconclusionofthefinalevaluationresults.Intangibleassetsevaluationmethodsmainlyhaveresetcostmethod,earningspresentvalueapproach,thecurrentmarketmethod,liquidationpriceandmathematicalmethod.Evaluatethechoiceofmethodsmustmeetthebasicrequirementsofevaluationobjects,mostlyhaverequirementofcomprehensiveevaluationmethod,usedtofindthecorrectconclusion.But,ifcertainappraisalinstitutionengagedin,usingasimplewayorevaluationmethodtoassessaconclusionthatassessmentconclusionassessmentiscertainlyuntenable,becausetheirconclusionsmethodisagainsttheintangibleassetsassessmentbasicmethods.
ANOMIEREASONS
(a)intangibleassetsevaluationanomieobjectivefactor.
1.Isduetothefuzzinessofintangibleassetsevaluationobjectsmaycausethedistortionoftheappraisalconclusionandanomie.Intangibleassetsarenothaveobviousphysicalcarrier,issomeunseen,touched,intuitivepoorasset,havedependencecharacteristic;Intangibleassetsofownershipanduserightbelongsastangibleassetsandeffectiveness,alwaysclearvaguelyadhesivetogether,thiskindoffuzzinesscharacteristicstointangibleassetsevaluationmoredifficult.
2.Istoevaluatetheinvestigationandanalysisofthecomplexitymaymakeappraisalinstitutionandevaluationpersonnel,producethewrongcognition,makewrongjudgment.Becauseoftheintangibleassetsevaluationobjectstoinvestigatethefuzzinessofsearchrange,evaluatevaluationmethodsofmanyfactors,assessmentofthecomplex,theassessment.AccountingtreatmentMorecomplex,assessmentoftheanalysisandcalculationofthemethodisalsoquitecomplex,needtoputaquantitativeanalysisandqualitativeanalysis,judgement,thecomplexityofcombiningthecharacteristicsofintangibleassetsassessmentthateasytoappearanomiephenomenon.
3.Thehardworkistoevaluatethesexualmaymaketheassessmentstaffduetothetime,energy,intelligenceandphysicalfactorsandappearassessmentconclusionthedistortionandanomie.Allseriousassessmentworkishard,nomatterhowassetsevaluationpurpose,butintimealldemandisurgent,hasthecharacteristicsofstagesandassault.。
Intangibleassetsevaluationsurveyandanalysis,andduetothecomplextask,andassessmentassessmentoverweighthighqualityrequirements.Evaluationpersonnelconfrontisnottoofamiliarevaluationobjects,inashorttimetogetreliableevaluationconclusion,don'tdohardphysicallabor,noabundantenergy,nosuperhumanwisdom,nomuscledbodyisimpossible.
4.Istheappraisalconclusionestimatecharacteristicofmaymakeevaluationpersonnelduetomaterialmasterisnotcomprehensive,evaluateexperiencenotrich,thinkingtheincorrectjudgmentandappeartheinfluenceofsuchfactorsasthedistortionoftheappraisalconclusionandlosing.Intangibleassetsassessmentconclusionisappraisedthepersonnelofintangibleassets,accordingtothevaluationofinfluencefactorsonhold,makeathumbestimates.Intangibleassetsappraisalmethodmainlyisqualitative,isthejudgmentbyevaluationpersonnelforthefuture,thinkingofeconomicgainsthatpredicted,calculated.Sincethefutureisuncertaineconomicviabilityand,unliketangibleassetsasobjective,intuitive,candirectlyaccounting,itsconflictingconclusionsalwaysestimatesex,thesubjectiveandcharacteristic.Weforintangibleassetsassessmentresultsmaynotrequiresabsolutelyaccurate,butevaluateconclusionshouldalsobeeight,ninenotdepartfromten.Practiceprovesthatthehigherthequalityevaluationpersonnelassessmentoftherichexperience,judgment,themoreaccurate,thethinking,theappraisalconclusionisthehigheraccuracy.Instead,evaluationpersonnel'squalityislower,theevaluationofexperienceless,thinkingjudgmentisnotcorrect,assessesconclusionistheloweraccuracy,appearslikelytoevaluateconclusionthedistortionandanomie.
(2)intangibleassetsappraisalofanomiesubjectivereason.
1.Norul
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