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从无形资产新旧准则比较看我国会计准则的国际趋同
Authors
余春香
张永冀
Publication date
15 December 2006
Publisher
Abstract
从无形资产的定义、研究与开发费用的确认、无形资产的初始计量和后续计量等方面比较新旧会计准则的规定,并与国际会计准则相比较,得出我国会计准则已经趋同于国际会计准则的结论
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Last time updated on 10/06/2020