我国无形资产新准则及适用性分析  

New Principles for Invisible Assets in China and Analysis of its Applicability

作　　者：李秀英[1] 

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2009年第6期84-86,共3页Journal of Shanxi Datong University(Social Science Edition)

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。On February 15, 2006, China issued ff3ae 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.

关 键 词：国际会计准则 可辨认性 研究开发费用 摊销 

分 类 号：F233[经济管理—会计学]