The Research of Intangible Assets' Measurement in the Knowledge Economy

Based on the beginning measurement,the medium-term measurement and the ending measurement of the existing intangible assets,and in light of the requirement of the intangibles assets' information under the conditions of knowledge economy,this paper analyzes the problems which exist in the current accounting measurement of intangible assets.On the above basis,this paper puts forward following suggestions,such as some intangible assets gained owing to non-monetary transactions and restructured debt.They should be measured based on the fair value;some intangible assets created internally by a firm,these intangible assets' research and development costs should be capitalized;some intangible asset should be chosen in different measurement methods according to their different sources