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《企业会计准则第6号——无形资产》一、无形资产准则规范的主要内容无形资产准则对规范企业无形资产会计核算与信息披露、提高无形资产会计信息质量、完善资本市场和增强企业自主创新的动力等都具有十分重要的意义。无形资产准则规范的核心内容主要包括以下方面:
“Accounting Standards for Business Enterprises No. 6 - Intangible Assets” I. Main Contents of the Code for Intangible Assets Standard of Intangible Assets Standardizes the accounting and information disclosure of intangible assets of enterprises, improves the quality of accounting information of intangible assets, improves the capital market and enhances independent innovation of enterprises The motivation and so on are of great importance. The core content of the norms of intangible assets mainly includes the following aspects: