关于无形资产新旧会计准则的比较研究  

Research on the New Accounting Rules of Intangible Assets by Comparing with the Old One

作　　者：徐珊珊[1] 任慧 

机构地区：[1]中国银河证券包头乌兰道营业部,内蒙古包头014010 [2]内蒙古阿荣旗社会保险事业管理局,内蒙古阿荣旗162750

出　　处：《包钢科技》2007年第3期69-70,共2页Science & Technology of Baotou Steel

摘　　要：随着中国经济改革和全球一体化的深入,我国企业的经营环境和经营理念发生很大变化,企业无形资产的数量增长越来越快,正确处理该类业务对确认企业会计要素十分重要。为了更好地理解无形资产新会计准则,文章对新旧无形资产会计准则进行了比较研究。With the development of Chinese economic reform and goloble economic integration, the business environment and the ideas of Chinese enterprises change greatly, the intangible assets increase more and more faster. It is very important to treat the business correctly. To better understand the new accounting rules of intangible assets, this paper studies it by comparing with the old one.

关 键 词：无形资产 会计准则 比较 

分 类 号：F810.2[经济管理—财政学]