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为了规范无形资产的确认、计量和相关信息的披露,2006年2月15日,财政部发布了《企业会计准则第6号——无形资产》(以下简称“新准则”),自2007年1月1日起在上市公司范围内执行。这意味着新准则将取代财政部2001年1月发布的《企业会计准则——无形资产》(以下简称“旧准则”)。本文旨在将无形资产新旧准则以及新准则与国际会计准则进行比较分析,从而更全面更深入地理解无形资产新准则的具体内容,为会计实务提供指导。
In order to standardize the confirmation and measurement of intangible assets and the disclosure of relevant information, on February 15, 2006, the Ministry of Finance issued “Accounting Standard for Business Enterprises No. 6 - Intangible Assets” (hereinafter referred to as the “New Standard”) since 2007 January 1 in the implementation of the listed company. This means that the new standard will replace the “Accounting Standards for Business Enterprises - Intangibles” promulgated by the Ministry of Finance in January 2001 (hereinafter referred to as the “Old Standards”). The purpose of this paper is to compare the new and old standards of intangible assets with the new standards and international accounting standards so as to understand the specific contents of the new guidelines for intangible assets in a more comprehensive and in-depth manner and provide guidance for accounting practice.