| 浅述新会计准则对无形资产的修订 |
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| 引用本文： | 周晓丽.浅述新会计准则对无形资产的修订[J].山西科技,2007(6):75-75. |
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| 作者姓名： | 周晓丽 |
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| 作者单位： | 山西省太原市传染病医院,030012 |
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| 摘 要： | 2006年《企业会计准则》第6号对2001年1月18日发布的《企业会计准则——无形资产》作了五个方面的修订,文章就此进行了探讨论述。
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| 关 键 词： | 无形资产 商誉 股票 开发费用 会计处理 |
| 文章编号： | 1004-6429（2007）06-0075-01 |
| 收稿时间： | 2007-05-27 |
| 修稿时间： | 2007年5月27日 |
Brief Introduction to the Amendment to Intangible Assets in the New Accounting Standards |
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| Zhou Xiaofi.Brief Introduction to the Amendment to Intangible Assets in the New Accounting Standards[J].Shanxi Science and Technology,2007(6):75-75. |
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| Authors: | Zhou Xiaofi |
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| Institution: | Zhou Xiaoli |
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| Abstract: | In 2006,some amendments were made to the "Accounting Standards for Business Enterprises' Intangible Assets" issued on the 6th of January 18,2001 in the N0.6 "Accounting Standards for Business Enterprises",and it is discussed in the article. |
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| Keywords: | intangible assets goodwill stock development costs accounting |
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