| 我国无形资产新准则及适用性分析 |
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| 引用本文： | 李秀英. 我国无形资产新准则及适用性分析[J]. 大同职业技术学院学报, 2009, 0(6) |
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| 作者姓名： | 李秀英 |
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| 作者单位： | 山西大同大学商学院; |
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| 摘 要： | 2006年2月15日,我国新修订发布《企业会计准则第6号——无形资产》,新准则与最新的《国际会计准则38号——无形资产》进行比较,差距缩小了很多,其内容的可操作性,还需结合我国的会计环境来分析。
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| 关 键 词： | 国际会计准则 可辨认性 研究开发费用 摊销 |
New Principles for Invisible Assets in China and Analysis of its Applicability |
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| LI Xiu-ying. New Principles for Invisible Assets in China and Analysis of its Applicability[J]. Journal of Datong Vocational College, 2009, 0(6) |
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| Authors: | LI Xiu-ying |
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| Affiliation: | LI Xiu-ying (School of Trade,Shanxi Datong University,Datong Shanxi,037009) |
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| Abstract: | On February 15, 2006, China issued 'The 6th Principle of Enterprise Accountants - Invisible Assets'. Difference of the new principles and international principles are narrowed, and the feasibility of these new rules are to be analyzed with taking China's accounting environment into fully consideration. |
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| Keywords: | international accountant principles identifiable expenses for research and development amortization |
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