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所谓顾客资产是指企业所有顾客终身价值折现成现值的总和。近几年,对顾客资产的研究,普遍认为顾客资产是企业一项重要的无形资产,而且是处于核心地位的。但是目前的无形资产会计准则中,并没有涉及此项确认。本文拟根据无形资产的确认要求,从会计角度出发,对顾客资产进行无形资产确认作些分析探讨。
The so-called customer assets refers to the corporate life value of all customers discounted into the present value of the sum. In recent years, the research on customer assets generally holds that customer assets are an important intangible asset of an enterprise and are at the core. However, the current accounting standards for intangible assets, does not involve this confirmation. This article intends to confirm the requirements of intangible assets, from the accounting point of view, the customer assets for the confirmation of intangible assets for some analysis to explore.