| 无形资产会计准则与税法间的差异比较 |
| |
| 引用本文： | 武吉平.无形资产会计准则与税法间的差异比较[J].科技情报开发与经济,2010,20(1):123-124. |
| |
| 作者姓名： | 武吉平 |
| |
| 作者单位： | 山西省电力公司送变电公司,山西太原,030006 |
| |
| 摘 要： | 阐述了无形资产的定义及国家对无形资产初始计量、后续计量的规定,从会计与税法两个角度分析了无形资产在初始计量、后续计量、处置中的不同之处。
|
| 关 键 词： | 无形资产 会计准则 税法 |
Comparison of the Differences between the Accounting Standards and Tax Law about Intangible Assets |
| |
| WU Ji-ping.Comparison of the Differences between the Accounting Standards and Tax Law about Intangible Assets[J].Sci-Tech Information Development & Economy,2010,20(1):123-124. |
| |
| Authors: | WU Ji-ping |
| |
| Abstract: | This paper expounds the definition of intangible assets and national regulations about initial measurement and follow-up measurement of intangible asset,and analyzes the differences between the accounting standards and tax law in the initial measurement and follow-up measurement and the differences of their treatment of intangible assets. |
| |
| Keywords: | intangible asset accounting standards tax law |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
