| 中外无形资产会计的现状及趋势研究 |
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| 引用本文： | 赵丽萍.中外无形资产会计的现状及趋势研究[J].山西经济管理干部学院学报,2002,10(2):25-27. |
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| 作者姓名： | 赵丽萍 |
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| 作者单位： | 山西经济管理干部学院财会系,山西,太原,030024 |
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| 摘 要： | 随着我国成为WOT的一员，无形资产会计将会受到进一步的重视。无形资产的特征对无形资产确认和计量有着直接的影响。无形资产的分层次披露模式有利于提高会计信息的有用性。
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| 关 键 词： | 无形资产特征 无形资产信息披露 无形资产会计 企业竞争力 |
| 文章编号： | 1008-9101(2002)02-0025-03 |
| 修稿时间： | 2002年2月20日 |
The Current Situation and the Trend of Intangible Assets Accounting in China and Foreign Countries |
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| ZHAO Li-ping.The Current Situation and the Trend of Intangible Assets Accounting in China and Foreign Countries[J].Journal of Shanxi Institute of Economic Management,2002,10(2):25-27. |
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| Authors: | ZHAO Li-ping |
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| Institution: | ZHAO Li-ping |
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| Abstract: | As China becomes a member country of WTO,further attention will be paid to intangible assets accounting.The features of intangible assets has direct influence on the Confirmation and calculation of intangible assets and the model of exposing intangible assets by levels will improve the value of accounting information. |
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| Keywords: | Information of Intangible Assets Features of Intangible Assets Exposing Information about Intangible Assets |
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