论文部分内容阅读
在新知识经济时代,无形资产的作用越来越大,因此无形资产的会计成为新的重点,也是难点。在新的会计准则下,无形资产的会计将遇到很多问题,必须以创新改革的姿态来面对挑战,才能让无形资产的会计在新形势新准则下得到更科学更精确的计量。
In the era of new knowledge-based economy, the role of intangible assets is getting bigger and bigger. Therefore, the accounting of intangible assets has become the new focus and the difficulty. Under the new accounting standards, the accounting of intangible assets will encounter many problems, and the challenges must be faced with the attitude of innovation and reform so that the accounting of intangible assets can be more scientifically and precisely measured under the new guidelines and standards.