| 自创无形资产的确认与计量 |
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| 引用本文： | 马战明.自创无形资产的确认与计量[J].湖北广播电视大学学报,2009,29(5):93-94. |
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| 作者姓名： | 马战明 |
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| 作者单位： | 延安大学经济管理学院,陕西,延安,716000 |
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| 摘 要： | 无形资产作为企业资产的重要组成部分，伴随着社会的进步无形资产的对企业的贡献将日益显著。本文将着重从无形资产定义、特征、确认与计量、问题与对策等几个方面重点论述在新的准则之下自创无形资产核算范围，确认条件和计量方法以及在新准则实施之后可能会在会计实务中遇到的问题，寻求更为合理的处理思路与方法以便于无形资产更加合理的核算，更为客观地反映企业的经营业绩。
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| 关 键 词： | 无形资产 确认 计量 |
Homemade intangible asset confirmation and measurement |
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| MA Zhan-ming.Homemade intangible asset confirmation and measurement[J].Journal of Hubei Radio& Televisonuniversity,2009,29(5):93-94. |
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| Authors: | MA Zhan-ming |
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| Institution: | MA Zhan-ming |
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| Abstract: | Intangible assets of enterprises as an important component of the line with the social progress of intangible assets of the enterprises will become increasingly significant contribution. This paper will focus on intangible assets from the definition,characteristics,Recognition and Measurement,problems and countermeasures,and other aspects of the new focus on the accounting of intangible assets created under the guidelines of the recognition criteria and measurement methods and the implementation of the new ... |
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| Keywords: | Intangible assets confirmed measurement |
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