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为了适应社会主义市场经济深入发展的需要,合理规范企业无形资产核算及信息披露,切实提高会计信息质量,财政部制定了《企业会计准则——无形资产》(简称《无形资产准则》)。本文拟就我国《无形资产准则》与英国财务报告准则第10号《商誉与无形资产》(FRS10)等相关准则的内容作?
In order to meet the needs of the further development of the socialist market economy, properly regulate the accounting and information disclosure of intangible assets in enterprises and effectively improve the quality of accounting information, the Ministry of Finance formulated the Accounting Standards for Business Enterprises - Intangible Assets (the “Guidelines for Intangible Assets”). This article intends to “China Intangible Assets Standards” and the British Financial Reporting Standards No. 10 “goodwill and intangible assets” (FRS10) and other related content of the guidelines for?