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无形资产在未来的市场经济中将扮演越来越重要的角色,本文着重解析了新无形资产准则与原准则的变化,指出了新准则存在的一些不足,通过理解新准则提出了几点建议。
Intangible assets will play an increasingly important role in the future market economy. This paper analyzes the changes of the new intangible assets and the original principles, points out some shortcomings in the new guidelines, and puts forward some suggestions through understanding the new guidelines.