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wu xing zi chan san fen fa de guang yi que ren guan
Author(s): 
Pages: 61-63
Year: Issue:  29
Journal: Finance and Accounting Monthly

Keyword:  无形资产三分法广义确认分层报告;
Abstract: 本文通过重新构建一种广义会计确认观,将无形资产分为三种类别,即准则内的无形资产、中间态的无形资产和准则外的无形资产,从而将部分游离在准则规范范围之外的无形资产纳入会计信息系统中,以分层报告的方式披露,从而达到全面反映无形资产会计信息的目的。
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