摘要
BOT业务所建造的基础设施应当作为无形资产核算,但是它具有固定资产和无形资产的双重属性,单纯按照无形资产准则来核算会存在很多障碍。鉴于其特殊性,我国会计准则目前对此没有做单独规范,有必要进一步探讨其初始成本及折旧的计算方法、后续支出的界定等问题,以便实务操作并真实反映其价值。
The construction of infrastructure by BOT business is to be treated as intangible assets.It has double attributes,namely,financial assets and intangible assets,and therefore,it shall not be accounted only according to the accounting standards of intangible assets.Due to its particularity,it is necessary to take the accounting treatment of initial cost,depreciation and follow-up expenditure into consideration.
出处
《淮阴工学院学报》
CAS
2010年第6期44-46,共3页
Journal of Huaiyin Institute of Technology
关键词
BOT业务
无形资产
公路收费权
会计核算
BOT business
intangible assets
highway tolling right
accounting calculation
