浅论新会计准则下无形资产的影响

随着我国社会主义市场经济的深入发展,知识创新步伐的不断加快,无形资产在企业中所占的比重越来越大,企业加强对无形资产的会计核算和信息披露就显得非常重要。文章主要针对新无形资产准则的问题做了初步的研究和探索,重点论述了新准则的变化以及所产生的影响。

Impact of the New Accounting Criteria on Intangible Assets

With the deepening of China's socialist market economy,knowledge innovation is accelerating,the share of intangible assets is growing in enterprises and the strengthening of accounting of intangible assets and information disclosure are becoming more important.The paper studies the new criteria of intangible assets,focusing on the changes and impacts of the new criteria.