无形资产范围

商誉不仅在我国存在，而且应该划入无形资产的范围。

Goodwill necessary for economic development in our country should be included in the intangibles .

论无形资产的特点、范围及其计价原则

On the Characteristics and Scope of Intangible Assets and Principles of Valuation

其次，界定了无形资产的概念、范围以及价值等。

Second , the article defines the conception of the intangible assets and the value of it .

在此基础上，本文针对特殊行业无形资产的界定及范围做了尝试性探讨，并以八类特殊行业的上市公司为研究样本，对2006年特殊行业无形资产信息披露状况进行了统计分析。

On the basis of that , the paper tried to discuss the scope and definition of Special Industry Intangibles more deeply , and selected 8 kinds of Special Industries so as to make statistical analysis of their special intangibles disclosure in 2006 .

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；

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 ;

无形资产具有无形性、高效性、唯一性、独占性、不确定性。这一节还对无形资产的范围及分类进行了一般阐述，其目的是为了对评估对象作一个较全面的界定。

In order to have a comprehensive understanding of evaluated object , this section also discusses the range and classification of intangible assets .