无形资产会计

知识经济下的无形资产会计管理面向WTO完善无形资产会计研究

Intangible assets accounting management in knowledge economy Intangible Assets Accounting Oriented Toward WTO

IASB无形资产会计准则与我国无形资产的确认

IASB Intangible Asset Accounting Maxim and Affirming Intangible Asset in China

无形资产会计研究中的问题与改进

The Limitations and Improvements of the Accounting Research on Intangible Assets

无形资产会计规范的几点思考

On Regulation of Intangible Assets & A Financial Accounting Perspective

无形资产会计对财务报告的影响分析

The Analysis of the Intangible Assets Accountancy Influence Financial Report

竞技体育俱乐部无形资产会计处理研究

A study on the Accounting Handling of the Intangible Assets of Sports Clubs

谈新时期无形资产会计的创新

On the Invisible Assets in the New Period

高校自创无形资产会计处理初探

On Accounting Process of College Self-Established Intangible Assets

浅谈新经济条件下的无形资产会计

On Incorporeal Capital Accounting Under New Economy Conditions

现行无形资产会计存在问题及改革设想

Problems and Betterments on Current Intangible Assets Accounting

在中国，可辨认无形资产会计既是一个老问题，又是一个新问题。

Identifiable intangible assets accounting is a traditional concept that presents great challenges in China .

无形资产会计体制创新探讨

Innovation in accounting system of intangible asset

本部分分析了知识经济的特征、知识经济对无形资产会计的影响，及无形资产准则存在的问题。

This chapter analyzed the characteristics of the knowledge economy and its influence on intangible assets .

我国现行无形资产会计处理方式存在两大缺陷；

The present intangible asset system in our country has two defects : its self-exclusion and inconsistent identifications .

知识经济时代，知识经济将对无形资产会计产生巨大影响。

In era of knowledge-driven economy , the knowledge economy will exert an enormous influence on the intangibles accounting .

本文从几个方面谈了新知识经济时期无形资产会计的创新。

This article discusses about the innovations of the invisible assets accounting in the new period of knowledge economy .

本文以新旧会计准则对比的研究方法，分析我国无形资产会计核算问题。

The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method .

其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。

Secondly , the study surveys and synthesizes much of research , focusing on the accounting regulation of intangibles and the value relevance of intangibles .

接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。

Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times , such as the problem of recognize , measurement amortization .

同时也指出新准则中存在的问题，并提出了相关建议，以期更好地完善我国无形资产会计核算体系。

Meanwhile , the paper points out some main issues existing in the revised standards and gives relative suggestions to perfect China 's accounting standards system of intangible assets .

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 ;

接下来，本文沿着现行无形资产会计确认与计量上的缺陷，而在知识经济下这种确认与计量是不适用的，需要改进这样一个思路展开论述。

Then , this article focus on " The flaw in the confirm and measurement of present intangible asset accounting , but in the knowledge economy this kind of confirmation and the measurement is not suitable , needs to be improved " this kind of mentality to launch the elaboration .

谈无形资产的会计计量

On the Accounting Measurement of Invisible Assets

会计师事务所合并问题研究论事业单位无形资产的会计处理方法

The Research on Consolidation between Public Accounting Firms Accounting treatment of public institutions ' intangible assets

企业研究开发费用的会计处理，主要是无形资产的会计处理问题。焦点是如何确认自创无形资产过程中发生的研究与开发支出。

How to treat the cost of research and development is the focus of accounting of intangible assets .

新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？

The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact ?

浅谈无形资产摊销的会计处理方法

Talking about the Method of Accounting Treatment of Invisible Assets Amortization

无形资产准则对会计信息有用性的影响

The Influence to the Usefulness of Accounting Information by the Rule of Intangible Assets

无形资产减值的会计处理

The Accounting Managing of Immaterial Assets Devaluation

人力资源开发会计信息是无形资产理论在会计领域的深入和发展。（4）中国的产业带及其发展。

Accounting information concerning human resources development shows the development of theories on intangible assets in accounting .