摘要
本文从知识经济特征出发 ,对无形资产概念和计量范畴的拓展 ,对无形资产的地位及其确认条件进行有益探讨 ;在此基础上提出无形资产计量的成本特征与假设前提 ;最后建议按照充分、公开、真实、科学原则披露无形资产各种相关信息。
The paper,starting from knowledge economy characteristics,discusses the expansion of intangible assets concept and measurement categories,the position of intangible assets and recognition condition.According to these,the paper puts forward to the cost characteristics and assumptions about intangible assets.At the end of the paper,we suggest to disclose all kinds of information concerning intangible assets in accordance with sufficiency,opening,reality and science principles.
出处
《审计与经济研究》
北大核心
2001年第3期57-59,共3页
Journal of Audit & Economics
关键词
知识经济
无形资产会计
无形资产计量
成本特征
无形资产信息披露
knowledge economy
intangible assets accounting
intangilbe assets measurement
cost characteristics
disclose information of intangible assets
