首页 | 本学科首页   官方微博 | 高级检索  
     

无形资产会计准则的国际比较
引用本文:郑福桂. 无形资产会计准则的国际比较[J]. 湖北民族学院学报(哲学社会科学版), 2007, 25(5): 136-141
作者姓名:郑福桂
作者单位:湖北民族学院计财处 湖北恩施445000
摘    要:会计准则是对会计信息供给的制度约束,能够有效的保护相关利益集团的权益,维护资本市场秩序,引导市场资源的配置。时值我国新企业会计准则体系颁布和实施之际,把我国新的无形资产会计准则与国际会计准则及英、美等国家的无形资产会计准则进行比较,有助于对我国无形资产会计准则的进一步完善。

关 键 词:无形资产  会计准则  国际比较
文章编号:1004-941(2007)05-0136-06
修稿时间:2007-09-20

An International Comparison of the Accounting Rules for Intangible Assets
ZHEN Fu-gui. An International Comparison of the Accounting Rules for Intangible Assets[J]. Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences), 2007, 25(5): 136-141
Authors:ZHEN Fu-gui
Abstract:The accounting rules become the systematic restrictions for the accountant information supply.They are able to safeguard the rights and interests of some relevant interest groups,maintain the order of capital market and guide the collocation of market resources.At the time of the issue and implementation of the system concerning the new enterprise accounting rules in China,the comparison between the accounting rules for intangible assets and those of the world,esp.of Britain and the U.S.A.may help further perfect the accounting rules for intangible assets in China.
Keywords:intangible assets  the accounting rules  an international comparison
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号