自1989年起国际会计准则委员会开始注意无形资产问题,并在制定“原则公告”时着手这项工作。对无形资产问题的研究涉及各国会计准则、国际会计准则以及对原则问 Since 1989, the International Accounting Standards Board has begun to pay attention to the problem of intangible assets and started the work when formulating the “Principles Announcement.” The research on intangible assets involves the accounting standards of each country, the international accounting standards and the principle