无形资产准则之中外比较研究

正值全球经济在高科技的推动下迅猛发展之时，无形资产无论在总量上，还是在其占社会资产比例上奄；在快速、大量的增长。无形资产在现代企业的重要性也显得格外突出。从无形资产的产生背景出发，对无形资产的内涵外延在不同观点、不同权威机构中得到的诠释，对无形资产的确认条件及计量问题，以及对无形资产在报表中的揭示作了中外比较分析和探讨。

Comparative Study of the Regulations for Immaterial Assets at Home and Abroad

With the fast development of the global economy helped by the hi-tech,the value of immaterial assets and the proportion of them in the social assets are both increasing rapidly and in large quantity.And immaterial assets are playing a great role in the modern enterprises and ventures.From the backgrounds of the birth of immaterial assets,the connotation and extension of immaterial assets of various ideas and different authorities are analyzed.The conditions to confirm immaterial assets and the problems of measurements as well as the comparison of the displays of them in forms at home and abroad are dealt with.