摘要
阐述了无形资产的定义及国家对无形资产初始计量、后续计量的规定,从会计与税法两个角度分析了无形资产在初始计量、后续计量、处置中的不同之处。
This paper expounds the definition of intangible assets and national regulations about initial measurement and follow-up measurement of intangible asset,and analyzes the differences between the accounting standards and tax law in the initial measurement and follow-up measurement and the differences of their treatment of intangible assets.
出处
《科技情报开发与经济》
2010年第1期123-124,共2页
Sci-Tech Information Development & Economy
关键词
无形资产
会计准则
税法
intangible asset
accounting standards
tax law
