| 新会计准则下无形资产的会计处理 |
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| 引用本文： | 阮迪,李从阳.新会计准则下无形资产的会计处理[J].孝感职业技术学院学报,2008,11(4):71-74. |
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| 作者姓名： | 阮迪 李从阳 |
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| 作者单位： | [1]湖北职业技术学院,湖北孝感432000 [2]孝感市中心医院,湖北孝感432000 |
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| 摘 要： | 文章就2007年新的会计准则对无形资产的确认、初始计量、后续计量、无形资产减值的账务处理作出了分析。
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| 关 键 词： | 新会计准则 无形资产 货币时间价值 资产减值损失 开发费用 |
Rules for Intangible Assets Under New Accounting Regulations |
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| RUAN Di,LI Cong-yang.Rules for Intangible Assets Under New Accounting Regulations[J].Journal of Xiaogan Vocational-Technical College,2008,11(4):71-74. |
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| Authors: | RUAN Di LI Cong-yang |
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| Institution: | RUAN Di, LI Cong - yang ( 1. Hubei Polytechnic Institute, Xiaogan, Hubei 432000; 2. Xiaogan Central Hospital, Xiaogan, Hubei 432000) |
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| Abstract: | This article analyzes how to carry out the confirmation, the initial measurement, the successive measurement, and how to deal with the account of the devaluation of intangible assets. |
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| Keywords: | New Accounting Regulations Intangible Assets Timing Value of Currency Devaluation Lost of Assets Development Cost |
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