| 海峡两岸无形资产会计准则比较分析 |
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| 引用本文： | 秦晓东.海峡两岸无形资产会计准则比较分析[J].福建农业大学学报(哲学社会科学版),2011(2):11-14. |
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| 作者姓名： | 秦晓东 |
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| 作者单位： | 福建师范大学经济学院,福建福州350108 |
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| 基金项目： | 福建省教育厅A类重点项目（JA10082S） |
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| 摘 要： | 对海峡两岸无形资产会计准则进行比较分析,指出两岸无形资产会计准则在定义及确认范围、初始计量、后续计量、报废及处分、披露内容等方面的异同,以期相互借鉴,促进海峡两岸无形资产会计准则共同发展和完善。
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| 关 键 词： | 无形资产 海峡两岸 会计准则比较 |
A comparative analysis on accounting standards of cross-Straits intangible assets |
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| QIN Xiao-dong.A comparative analysis on accounting standards of cross-Straits intangible assets[J].Journal of Fujian Agricultural University(Social Science Edition),2011(2):11-14. |
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| Authors: | QIN Xiao-dong |
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| Institution: | QIN Xiao-dong(Fujian Normal University,Fuzhou,Fujian 350108,China) |
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| Abstract: | This paper makes a comparatives study on accounting standards of cross-Straits intangible assets.It points out their main similarities and differences of accounting standards of intangible assets which involves the definition,confirmation of the scope,initial measurement,subsequent measurement,penalties,disclosure and so on.The purpose is to learn from each other and promote common development and improvement of accounting standards. |
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| Keywords: | intangible assets both sides of the Taiwan Straits accounting standards comparison |
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