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cong wu xing zi chan zhun ze kan gong lu shou fei quan
Pages: 15-17
Year: Issue:  4
Journal: Finance & Accounting for Communications

Keyword:  无形资产 公路收费权 使用年限 土地使用权;
Abstract: 本文通过比较分析无形资产准则的规定与公路收费权的特征 ,指出公路收费权对于无形资产范畴的符合性 ,从而提出对公路收费权核算现状进行改变的现实性建议和思路。
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