| 对知识经济时代背景下无形资产核算的探讨 |
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| 引用本文： | 罗贤慧,李涛.对知识经济时代背景下无形资产核算的探讨[J].科技情报开发与经济,2006,16(17):145-146. |
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| 作者姓名： | 罗贤慧 李涛 |
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| 作者单位： | 九江学院,江西,九江,332005 |
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| 摘 要： | 针对知识经济时代无形资产全面和准确核算的新要求,从无形资产的确认、计量、摊销和披露4个方面对我国无形资产会计准则如何适应知识经济时代的这一要求进行了探讨。
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| 关 键 词： | 知识经济 无形资产 会计准则 |
| 文章编号： | 1005-6033（2006）17-0145-02 |
| 收稿时间： | 2006-03-22 |
| 修稿时间： | 2006年3月22日 |
Probe into the Calculation of the Invisible Assets under the Condition of the Knowledge-based Economy |
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| LUO Xian-hui,LI Tao.Probe into the Calculation of the Invisible Assets under the Condition of the Knowledge-based Economy[J].Sci-Tech Information Development & Economy,2006,16(17):145-146. |
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| Authors: | LUO Xian-hui LI Tao |
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| Abstract: | In the light of the new requirements for the complete and accurate calculation of the invisible assets under the condition of the knowledge-based economy,this paper probes into how the accounting principles to fit in with the knowledge-based economy from four aspects of the defining,measuring,amortizing and revealing the invisible assets. |
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| Keywords: | knowledge-based economy invisible assets accounting principles |
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