| 对无形资产准则的思考 |
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| 引用本文： | 郭春生.对无形资产准则的思考[J].科技情报开发与经济,2005,15(19):130-131. |
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| 作者姓名： | 郭春生 |
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| 作者单位： | 太原新凯纺织印染有限公司,山西,太原,030024 |
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| 摘 要： | 通过对无形资产概念的阐述及关于费用化与资本化处理问题的分析,对无形资产的确认和披露提出了以资本化为基调,兼顾稳健性原则与配比原则的处理方法.
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| 关 键 词： | 无形资产 会计准则 资本化 稳健性原则 配比原则 |
| 文章编号： | 1005-6033（2005）19-0130-02 |
| 收稿时间： | 2005-07-18 |
| 修稿时间： | 2005年7月18日 |
Considerations about the Principle of the Intangible Assets |
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| GUO Chun-sheng.Considerations about the Principle of the Intangible Assets[J].Sci-Tech Information Development & Economy,2005,15(19):130-131. |
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| Authors: | GUO Chun-sheng |
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| Institution: | GUO Chun-sheng |
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| Abstract: | Through expounding the conception of the intangible assets and analyzing on the cost-like treatment and the capitalized treatment, and as for the affirmation and the discovery of the intangible assets, this paper puts forward a treating method that is based on the capitalization and gives consideration to both the conservatism and matching principle. |
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| Keywords: | intangible assets accounting principle capitalization conservatism matching principle |
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