摘要
21世纪的中国正处于一个知识经济及信息技术高速发展的时代,这给无形资产的核算和管理也提出了新的挑战。文章论述了无形资产的确认、无形资产计量以及无形资产核算的新思路。
In the 21st century, China is in an era of the knowledge economy and the rapid development of information technology. It also proposed the new challenge to accounting and management of intangible assets with new challenges, The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting
出处
《商品储运与养护》
2007年第5期96-97,共2页
Storage Transportation & Preservation of Commodities
关键词
无形资产
无形资产计量
无形资产核算
intangible assets
intangible assets measurement
intangible assets accounting
