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2006年2月15日,财政部颁布了《企业会计准则第6号——无形资产》(以下简称新准则)。新准则已于2007年1月1日在上市公司率先执行。本文对新准则下无形资产确认与计量的改进进行了初步探讨,肯定了新准则对无形资产确认与计量的改进,同时指出了新准则下无形资产确认与计量存在的缺陷并提出了完善无形资产确认与计量体系的建议。
February 15, 2006, the Ministry of Finance promulgated the “Accounting Standards for Enterprises No. 6 - intangible assets” (hereinafter referred to as the new standard). The new guidelines on January 1, 2007 took the lead in the implementation of listed companies. In this paper, the new guidelines for the recognition and measurement of intangible assets to improve the preliminary discussion confirmed the new guidelines for the recognition and measurement of intangible assets to improve, and pointed out that the new guidelines for the recognition and measurement of intangible assets deficiencies and proposed the improvement of intangible assets Confirmation and measurement system recommendations.