| 新旧无形资产会计准则的对比 |
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| 引用本文： | 常大磊,刘凤霞. 新旧无形资产会计准则的对比[J]. 山西财政税务专科学校学报, 2008, 10(1): 52-54 |
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| 作者姓名： | 常大磊 刘凤霞 |
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| 作者单位： | 北京天华中兴会计师事务所上海分所,上海,200122;上海立信会计学院,上海,201620 |
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| 摘 要： | 本文从无形资产的定义和核算范围、无形资产成本计量、后续计量及土地使用权的处理等方面，对2006年财政部发布的企业会计准则体系中无形资产准则与2001年会计准则进行比较，阐述了新旧准则存在的主要差异。
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| 关 键 词： | 无形资产 企业会计准则 无形资产准则 |
| 文章编号： | 1008-9306(2008)01-0052-03 |
| 修稿时间： | 2007-11-27 |
A Comparision of the New Invisible Assets Accounting Norm and the Old One |
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| CHANG Da-lei,LIU Feng-xia. A Comparision of the New Invisible Assets Accounting Norm and the Old One[J]. Journal of Shanxi Finance and Tax College, 2008, 10(1): 52-54 |
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| Authors: | CHANG Da-lei LIU Feng-xia |
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| Affiliation: | CHANG Da-lei, LIU Feng-xia ( Belting Zhongxing Accountant office, Shanghai 200122, China; Shanghai Iin Accounting College, Shanghai 201620, China ) |
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| Abstract: | The paper makes a comparision of the accounting norm, issued in 2006 and the norm of 2001 and studies their difference by disussing their definition,limit of checking, cost and so on. |
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| Keywords: | invisible assets accounting norm invisible asset norm |
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