发布网友 发布时间:2023-10-23 05:19
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热心网友 时间:2024-11-29 02:48
The era of the knowledge-based economy of intangible assets management has become an important part of management, China's accounting standards for intangible assets, the regulations there is considerable controversy. Inventing particular intangible assets recognized the value does not reflect its actual cost, and they do not reflect its real value therefore should be improved. This paper from the International Accounting Standards regulations, the combination of the reality in China, mainly right Inventing the accounting treatment of intangible assets, put forward proposals focus on the follow-up expenditures and intangibles accounting information of the disclosure.