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lun wu xing zi chan hui ji de chuang xin
Pages: 8-10
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  无形资产确认财务计量法;
Abstract: 传统的财务报告仅仅揭示了知识产权类的无形资产,而许多在企业价值创造过程中发挥重要作用的无形资产并未被纳入财务报告体系中,因此需要引入广义无形资产的概念。同样,无形资产的计量方法也要随之创新。基于此,本文介绍了无形资产财务计量方法。
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