我国新颁布的会计准则很多地方借鉴了美国财务会计准则以及国际会计准则的规定,更加体现了与国际会计准则的趋同,但是依然保留了符合我国国情的、具有中国特色的细节。本文仅对中美无形资产准则在确认范围、摊销、减值及披露方面进行比较分析。 Many new accounting standards promulgated by our country draw on the rules of the United States Financial Accounting Standards and International Accounting Standards and more reflect the convergence with the international accounting standards, but still retain the details with Chinese characteristics in line with China’s national conditions. This article only conducts a comparative analysis on the scope of confirmation, amortization, impairment and disclosure of the Sino-U.S. Intangible Assets Standards.