无形资产减值计量的评估价值类型与评估参数的选择  

Research on Value Basis and Valuation Parameters in the Measurement of Intangible Assets’ Impairment

作　　者：文豪[1] 

机构地区：[1]中南财经政法大学MBA学院

出　　处：《中国资产评估》2009年第3期7-11,共5页Appraisal Journal of China

基　　金：国家自然科学基金项目"信息不对称条件下的无形资产减值测度研究"(70472083);全国教育科学"十一五"规划2008年度项目"我国高校闲置无形资产有效转化机制研究"(DFA080077)的资助

摘　　要：在以财务报告为目的评估公允价值时,该公允价值可以是市场价值,也可以是资产评估中其他价值类型下的价值。在以财务报告为目的的无形资产减值测试评估中,根据该评估目的,其评估价值类型应当选择市场价值之外的价值类型,以反映无形资产作为企业整体资产的一部分时的存续状态和财务绩效。在无形资产减值测试评估中对未来现金流量折现而确定预期现金流量和折现率时,应考虑无形资产存续状态下的风险。In this article, the author firstly discussed the understanding of 'fair value' from accounting and valuation perspectives and their mutual relationship. Then the author claimed that for the valuation for financial reporting, fair value not only refers to market value, but also refers to bases other than market value. In the valuation for intangible asset impairment, the value basis should be the one other than market value to reflect the status and financial performance of the intangible asset as one part of the whole business. Also, the author suggested the risks of the intangible asset should be considered when deciding the expected cash flow and discount rate in impairment valuation for intangible asset.

关 键 词：无形资产减值 资产评估 价值类型 现金流量折现 计量 企业整体资产 公允价值 财务报告 

分 类 号：F233[经济管理—会计学]