摘要
通过探讨我国现行《无形资产会计准则》中对无形资产的确认与计量存在的问题,提出相应的改进建议。
Some problems in the confirmation and counting of invisible assets in the current Accounting Standard of Invisible Assets were discussed, and some suggestions were made.
出处
《唐山师范学院学报》
2006年第5期145-146,共2页
Journal of Tangshan Normal University
关键词
无形资产
确认
计量
invisible assets
confirmation
counting