Abstract:
随着我国社会主义市场经济深入发展,知识创新步伐不断加快,无形资产在企业资产中所占比例越来越大,对无形资产的核算与管理也显得日益重要。本文就新会计准则中无形资产的规定进行阐述,分析其在无形资产确认与计量的规定中存在的缺陷,并提出相关建议。
Keyword:
Reprint 's Address:
Email:
Source :
财政监督
Year: 2011
Issue: 17
Page: 37-38
Cited Count:
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count:
Chinese Cited Count:
30 Days PV: 0
Affiliated Colleges: