1新“准则”中有关无形资产的部分变动2006年2月15日,财政部颁布了新的《企业会计准则》,其中关于无形资产的部分作出了大幅改动,对于改进无形资产的计量将有很大影响。修改后的《企业会计准则》,明确规定无形资产不包括商誉,商誉在企业合并相关准则中规定,这样,商誉的核算更为 1 Part of the new “Guidelines” on changes in intangible assets On February 15, 2006, the Ministry of Finance promulgated a new “Accounting Standards for Business Enterprises”, in which major changes have been made in respect of the parts of intangible assets and the measurement of the improvement of intangible assets will have Great influence. The revised “Accounting Standards for Business Enterprises” clearly states that intangible assets do not include goodwill, and goodwill is stipulated in the relevant guidelines for business combinations so that goodwill is more accounted for