| 无形资产会计准则与税法间的差异比较 |
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| 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 |
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| 作者姓名： | 武吉平 |
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| 作者单位： | 山西省电力公司送变电公司,山西太原,030006 |
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| 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。
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| 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 |
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| 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 |
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| Authors: | WU Ji-ping |
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| 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. |
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| Keywords: | intangible asset accounting standards tax law |
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