| 刍议“无形资产减值准备”的计提 |
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| 引用本文： | 徐,鸣.刍议“无形资产减值准备”的计提[J].中国农业大学学报(社会科学版),2002,19(3):54-56. |
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| 作者姓名： | 徐 鸣 |
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| 作者单位： | 华东理工大学,上海,200237 |
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| 摘 要： | “无形资产计提减值准备”是我国会计制度中出现的一个新问题 ,其政策实施将会使我国会计制度进一步与国际会计惯例接轨。文章从制度及准则的规定出发 ,运用会计学原理分析了该政策所产生的影响 ,并就其实际可操作性进行了系统分析 ,指出了在实际操作过程中可能存在的障碍。最后 ,文章结合我国实际情况 ,建议选择一种切实可行的过渡措施来处理无形资产减值问题 ,还提出了两条具体措施。
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| 关 键 词： | 企业无形资产 会计制度 减值 |
| 文章编号： | 1009-508X(2002)03-0054-03 |
| 修稿时间： | 2002年3月18日 |
Study on the Calculation of Value Deduction of
Intangible Assets |
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| XU Ming.Study on the Calculation of Value Deduction of
Intangible Assets[J].Journal of China Agricultural University(Social Sciences Edition),2002,19(3):54-56. |
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| Authors: | XU Ming |
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| Abstract: | Value deduction of intangible assets is one of the new problems in China accounting system. The application of policies will help our accounting system to conform to the international ones. The essay starts from the present principles and codes in China, pointing out the effects caused by the policy. The systematic analysis is also given in the essay. Finally, some suggestions have been provided in the essay as well as some measures proposed in detail. |
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| Keywords: | the intangible assets of enterpries accounting system value deduction |
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