论文部分内容阅读
中国的财政部于2006年经过审计并且对外公布了新版的《企业会计准则》,统一对于企业的会计确认和计量以及报告的行为进行了规范,这一方面确保了我国会计信息的质量,另一方面还在会计准则方面与国际接轨,这提升了我国经济国际化发展的整体水平。在《企业会计准则》第六号准则无形资产的改动比较大,因此,本文对于新旧会计准则进行对比的同时阐述了无形资产核对方面的变化,进一步分析了其对于无形资产核对的影响。
China’s Ministry of Finance audited in 2006 and released a new version of the “Accounting Standards for Business Enterprises”, which unified the accounting verification and measurement of enterprises and the reporting practices, which on the one hand ensured the quality of accounting information in our country and on the other hand Aspects are also in line with international standards of accounting standards, which enhance the overall level of international economic development in our country. In the “Accounting Standards for Business Enterprises” Sixth Guidelines for the development of intangible assets changes relatively large, therefore, this article compares the old and the new accounting standards at the same time expounds the changes in intangible assets check, and further analysis of its impact on intangible assets check.