论文部分内容阅读
无形资产是一项特殊的资产,在知识资本日益重要、其比重不断提高的市场经济环境下,无形资产也更加重要。本文从无形资产的概念、范围、确认、计量和披露等方面,与《国际会计准则38号——无形资产》进行了比较,并提出了完善我国无形资产准则的建议。
Intangible assets are a special kind of assets. Under the market economy environment where knowledge capital is increasingly important and its proportion is increasing, intangible assets are also more important. This article compares IAS 38 with intangible assets from the concept, scope, confirmation, measurement and disclosure of intangible assets, and puts forward some suggestions on how to perfect the guidelines for intangible assets in China.