| 对中澳无形资产准则差异的思考 |
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| 引用本文： | 秦晔.对中澳无形资产准则差异的思考[J].武汉工程职业技术学院学报,2004,16(2):71-73. |
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| 作者姓名： | 秦晔 |
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| 作者单位： | 澳大利亚皇家墨尔本理工大学 |
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| 摘 要： | 无形资产对企业越来越重要。我国的无形资产准则对规范企业无形资产信息的披露起到了重要作用 ,但仍存在不足。本文通过比较分析中澳两国无形资产准则 ,对完善我国无形资产准则提出几点建议。
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| 关 键 词： | 无形资产 准则 披露 |
| 文章编号： | 1671-3524(2004)02-0071-03 |
| 修稿时间： | 2004年2月16日 |
Consideration on Difference of China and Australia in Accounting Standard of Intangible Assets |
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| QIN Ye.Consideration on Difference of China and Australia in Accounting Standard of Intangible Assets[J].Journal of University for Staff and Workers of Wuhan Iron and Steel(Group)Corporation,2004,16(2):71-73. |
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| Authors: | QIN Ye |
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| Abstract: | Nowadays intangible assets are essential to enterprises.Although our accounting standard of intangible assets plays an important role in disclosing information in relation to intangible assets for enterprises,there remains room for improvement.This article offers some ideas on perfection of our accounting standard of intangible assets by comparing and analyzing our standard and Australian standard. |
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| Keywords: | intangible assets standard disclosing |
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