无形资产内容的扩展无形资产的核算是会计核算管理的重要内容之一。《企业会计准则》规定：无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。可是在市场经济越来越发展的今天，现实中无形资产的内容变得越来... The expansion of intangible assets The accounting of intangible assets is an important part of accounting management. According to “Accounting Standards for Business Enterprises”, intangible assets refer to the assets that the enterprise uses for a long time without any physical form, including patents, non-patent technologies, trademarks, copyrights, land use rights and goodwill. However, as the market economy develops more and more, the content of intangible assets in reality has become more and more ...