First, enterprises make resolutions on the disposal of non-current assets;
Second, the enterprise signed an irrevocable transfer agreement with the transferee;
Third, complete the transfer within one year.
Therefore, the behavior of April 20th111put the intangible asset in a state of holding for sale. The held-for-sale status turns the asset into a commodity status, so other configurations are frozen to the held-for-sale status, except that the necessary fair value has been assessed for impairment.
With the rapid development of science and technology, the cycle of technology renewal is getting shorter and shorter, and intangible assets will depreciate because of the emergence of new technologies; If the enterprise is not eliminated in the competition, it will also invest a lot of manpower, material resources and financial resources to improve the existing technology and increase the value of intangible assets. Changes in the value of intangible assets have a great impact on the profitability of enterprises.
The intangible assets reflected by the historical cost measurement model are a kind of prepaid expenses, which can't reflect the change of its value, so it can't reflect the change of enterprise profitability. Users of accounting information will make unfavorable decisions based on information such as intangible assets and corporate profitability measured by historical cost.
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