无形资产已被许多学者定义为学术界。Sidney Davidson（1983）在《会计手册》中定义了专利、版权和商业秘密、要素和方法等。如今，AASB定义为一些可辨认非货币性资产没有实物依据，缔结成熟的IA特色。它具有资产的本质属性——它是公司在以往业务活动的基础上控制的资源，将来可能给公司带来经济利益。
虽然它是由有形资产主要有两个特点不同：识别和非物质（alferdson，2001）。企业并购可以使企业与同行区别开来，增强企业竞争力，但没有人能将其视为有形存在的有形资产。非物质性特征使得任何竞争者都无法在公司中窃取或模仿IA，而IA比有形资产更易挥发，特别是当公司的市场价值下降和不良事件发生时。收益与成本的匹配是未来不确定性的难点。最后，由于缺乏活跃的市场，IA的定价很难。
对于IA的复杂特征，对其进行识别和度量是为了使其更易于理解。是可以分开的实体，产生于合同或其他法律权利一样的鉴定标准（凯尔，2000）。对同类资产的识别有两个标准：未来有可能为实体带来利润，并对成本进行可靠跟踪。
IA有两个来源：内部生成的IA和收购。对于内部产生的IA，IA的度量是周期性的，容易与商誉混淆。商誉确认只有当作为企业合并的一部分，它是衡量成本支出总额和有形资产和无形资产的总和之间的差（walkotten，2003）。因此，并购风险的度量也影响到商誉的计量。研究的第一阶段是获取知识不匹配的识别标准，所以所有的成本费用。在发展的第二阶段，如果发展达到最初的预期并符合六项标准，则从确认日起的支出是资本化的。IA的第三个阶段，会计处理对于资产的无限和有限寿命是不同的。对于有限的资产，IA的摊销与PP和E的折旧一样，没有摊销费用，但无限资产需要年度减值。退休及出售的最后阶段，当IA已经过时，应终止确认，IA的处理是必要的，收益或亏损是已知的。
虽然无形资产作为会计准则的一种改进，记录在财务报告中，但会计处理仍存在许多不足。为了完成公司的公允价值，未来需要进行改革。同时，企业应加大无形资产尤其是内部无形资产的增值力度。它体现了公司的核心竞争力，可以带来巨大的利润。
澳洲Accounting论文代写:无形资产处理
The accounting treatment for intangible asset is so complex that many people have ambiguous interpretation about it. The essay has three parts to show a clear and systematic introduction to intangible assets. First the basic information about intangible assets like definition, recognition and measure about intangible assets are shown. Meanwhile some problems in the recognition and measure about IA are also proposed together with some recommendations. Secondly the nature of internal generated IA is analyzed and some successful Australian companies are used to further analysis about IA. Finally the essay also shows some critical thinking about IA and concludes the development of accounting treatments of IA in Australia.
Intangible assets have been defined by many scholars in academic field. Sidney Davidson (1983) defined IA in the handbook of accounting as patents, copyrights and business secret, ingredients and methods and so on. Nowadays AASB defined IA as some identifiable non-monetary asset without physical substance according, which has concluded the mature and characteristics of IA. It has the critical nature of assets- it is resource controlled by the company based on previous business activities and may bring economic benefits to the company in future.
While it is so different from tangible asset for two main characteristics: identifiable and non-physical substance(Alferdson, 2001). IA can make a firm distinguish from its peers and strengthen firms’ competence but no one can feel it like tangible assets with physical existence. The non-physical character makes no competitor can steal or imitate IA in the company, and IA is more volatile than tangible assets especially when the market value of the firm reduces and bad events happen. The matching of revenue and cost is hard for uncertainty in future. Finally the pricing of IA is hard for lack of active markets.
For the complicate characters of IA, the recognition and measurement for it is explicit regulated to make it more understandable. IA can be separable from the entity and arise from contractual or other legal rights like as the identification criteria (Kail, 2000). The recognition of IA like other assets has two criteria: has probability to bring profits to entity in future and the cost is tracked reliably.
IA has two origins: internally generated IA and acquisition. For the internally generated IA, the measure of IA is periodical and is easy to be confounded with goodwill. Goodwill is recognized only when treated as part of a business combination and it is measured at cost as the difference between total expenditure and the sum of tangible and intangible assets (Walkotten, 2003). So the measure of IA also affects the measure of goodwill in acquisition. The first period of research is for gaining knowledge not matching recognition criteria, so all cost is expensed. In the second stage of development, if the development reaches the initial expectation and meets six criteria, the expenditure from the recognition date is capitalized. The third stage of use of IA, accounting treatment is different for infinite and finite life of assets. For finite assets, the amortization of IA is the same like depreciation for PP&E, while no amortization charge but annual impairment is needed for infinite assets. The last stage of retirement and disposals, when IA is out of date and be derecognized, the disposal of IA is needed and gain or loss for IA is known.
Though intangible assets are recorded in the financial report as an improvement of accounting standards, there are still many shortages in the accounting treatments. Reform is needed to complete this account in future to represent the fair value of company. Meanwhile firm should strengthen their effort in increasing intangible assets especially the internally generated IA. It shows core competence of the company and can bring huge profit in future.
