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国务院各部委、各直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,中央企业集团公司: 为适应社会主义市场经济发展,规范企业无形资产等事项的会计核算及相关信息披露,提高会计信息质量,我们制定了《企业会计准则——无形资产》、《企业会计准则——借款费用》和《企业会计准则——租赁》等3项准则,修订了《企
All the ministries and commissions under the State Council, the departments directly under the State Council, the departments of finance (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the finance bureau of Xinjiang Production and Construction Corps, and the Central-owned Enterprise Group Corporation: In order to meet the requirements of the socialist market economy and regulate the intangible assets of enterprises Accounting and related information disclosure and improve the quality of accounting information, we formulated 3 standards such as “Accounting Standard for Business Enterprises - Intangible Assets”, “Accounting Standard for Business Enterprises - Borrowing Costs” and “Accounting Standard for Business Enterprises - Leasing”, revised “Enterprise.”