A Study of Intangible Assets Accounting

Under the background of economic globalization and knowledge economy,the intangible assets accounting practice and theory already cannot adapt to the requirements of knowledge economy. So it is necessary to improvethe existing defects and deficiencies of intangible assets accounting,to coincide with the era of knowledge economy,the accounting treatment of intangible assets. This paper,analyzes and summarizes our country intangible assets,division,measurement and amortization,puts forward improvement strategies of China's intangible assets recognition,measurement,disclosure.