| 无形资产的确认与计量 |
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| 引用本文： | 郭瑞平. 无形资产的确认与计量[J]. 科技情报开发与经济, 2006, 16(8): 116-118 |
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| 作者姓名： | 郭瑞平 |
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| 作者单位： | 西山煤电股份有限公司屯兰矿,山西,古交,030206 |
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| 摘 要： | 在解释无形资产概念的基础上,介绍了可辨认无形资产的确认和计量,详细论述了不可辨认无形资产中自创商誉的确认和计量,指出对自创商誉的确认及计量有一定的必要性。
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| 关 键 词： | 无形资产 可辨认无形资产 不可辨认无形资产 自创商誉 无形资产确认 无形资产计量 |
| 文章编号： | 1005-6033（2006）08-0116-03 |
| 收稿时间： | 2006-02-08 |
| 修稿时间： | 2006-02-08 |
The Confirmation and Measurement of the Invisible Assets |
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| GUO Rui-ping. The Confirmation and Measurement of the Invisible Assets[J]. Sci-Tech Information Development & Economy, 2006, 16(8): 116-118 |
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| Authors: | GUO Rui-ping |
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| Affiliation: | GUO Rui-ping |
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| Abstract: | Based on explaining the concept of the invisible assets,this paper introduces the confirmation and measurement of the recognizable invisible assets,discusses in detail on the confirmation and measurement of the self-created goodwill in the unrecognizable invisible assets,and points out that the confirmation and measurement of the self-created goodwill possesses certain necessity. |
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| Keywords: | invisible assets recognizable invisible assets unrecognizable invisible assets self-created goodwill confirmation of invisible assets measurement of invisible assets |
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