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财政部在2006年年初发布了新会计准则体系,该体系包括一项基本准则和38项具体准则。其中《企业会计准则第6号——无形资产》,它是在2001年无形资产准则的基础上,充分借鉴《国际会计准则第38号——无形资产》制定的,对进一步规范无形资产的确认、计量与报告具有重大意义。本文对新准则与旧准则的比较以及相关问题进行了探讨。
In early 2006, the Ministry of Finance issued a new system of accounting standards that includes a basic standard and 38 specific criteria. Among them, the “Accounting Standards for Business Enterprises No. 6 - Intangible Assets” is based on the 2001 Guidelines for Intangible Assets and fully draws on the International Accounting Standard No. 38 - Intangible Assets, which confirms the further standardization of intangible assets , Measurement and reporting of great significance. This article discusses the new guidelines and the old guidelines and related issues.