| 知识经济环境下无形资产会计的创新 |
| |
| 引用本文： | 谢新安.知识经济环境下无形资产会计的创新[J].北京工商大学学报(社会科学版),2005,20(6):73-75. |
| |
| 作者姓名： | 谢新安 |
| |
| 作者单位： | 南通电视大学,经济系,江苏,南通,226006 |
| |
| 摘 要： | 未来社会是知识经济的社会,知识经济环境下,无形资产会计必须创新:应该扩大无形资产的确认范围;在不断完善现有历史成本计量基础的前提下,结合使用公允价值对无形资产进行计量;同时,应通过会计报表正表、附表及其附注充分披露无形资产的相关信息。
|
| 关 键 词： | 知识经济 无形资产 创新 |
| 文章编号： | 1009-6116(2005)06-73-03 |
| 修稿时间： | 2005年9月30日 |
Innovations in Intangible Assets Accounting Under Knowledge Economy |
| |
| Xie Xin'an.Innovations in Intangible Assets Accounting Under Knowledge Economy[J].Journal of Beijing Technology and Business University:Social Science,2005,20(6):73-75. |
| |
| Authors: | Xie Xin'an |
| |
| Abstract: | The society in the future is of knowledge-based economy, under the condition of which intangible asset accounting has to make innovations: to enlarge the coverage of intangible assets; to measure intangible assets by using the fair value on the basis of continuous improvement in current historical cost measurement; to completely disclose the related information concerned with intangible assets through the main financial statement, the attached forms and annotations. |
| |
| Keywords: | knowledge economy intangible asset innovation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
