【摘要】 针对知识经济时代无形资产全面和准确核算的新要求,从无形资产的确认、计量、摊销和披露4个方面对我国无形资产会计准则如何适应知识经济时代的这一要求进行了探讨。更多还原

【Abstract】 In the light of the new requirements for the complete and accurate calculation of the invisible assets under the condition of the knowledge-based economy,this paper probes into how the accounting principles to fit in with the knowledge-based economy from four aspects of the defining,measuring,amortizing and revealing the invisible assets.更多还原