摘要
未来社会是知识经济的社会,知识经济环境下,无形资产会计必须创新:应该扩大无形资产的确认范围;在不断完善现有历史成本计量基础的前提下,结合使用公允价值对无形资产进行计量;同时,应通过会计报表正表、附表及其附注充分披露无形资产的相关信息。
The society in the future is of knowledge-based economy, under the condition of which intangible asset accounting has to make innovations： to enlarge the coverage of intangible assets; to measure intangible assets by using the fair value on the basis of continuous improvement in current historical cost measurement; to completely disclose the related information concerned with intangible assets through the main financial statement, the attached forms and annotations.
出处
《北京工商大学学报（社会科学版）》
北大核心
2005年第6期73-75,共3页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
知识经济
无形资产
创新
knowledge economy
intangible asset
innovation
